# Income Tax Act 2007, Section 809AZD: Exception: certain annuities


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).

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Source: https://www.legislation.gov.uk/ukpga/2007/3/section/809AZD (the official version)
Page: https://openlegislation.uk/income-tax-act-2007/section-809AZD
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.