Section 809AZD Exception: certain annuitiesF1
This Chapter does not apply to a transfer of a right to—
(a)
annual payments under a life annuity as defined in section 473(2) of ITTOIA 2005, or
(b)
annual payments under an annuity which is pension income within the meaning of Part 9 of ITEPA 2003 (see section 566(2) of that Act).
Annotations
Textual amendments
- F1
Pt. 13 Ch. 5A inserted (with effect in accordance with Sch. 25 para. 10 of the amending Act) by Finance Act 2009 (c. 10), Sch. 25 para. 7