OpenLegislation

Part 9 Pension incomeC1C2C3C4C5C6C7C8

United Kingdom

  1. 1Introduction
  2. 2Tax on pension income
  3. 3United Kingdom pensions: general rules
  4. 4Foreign pensions: general rules
  5. 5United Kingdom social security pensions
  6. 5APENSIONS UNDER REGISTERED PENSION SCHEMES
  7. 6Approved retirement benefits schemes
  8. 7Former approved superannuation funds
  9. 8Approved personal pension schemes
  10. 9Retirement annuity contracts
  11. 10Other employment-related annuities
  12. 11Certain overseas government pensions paid in the UK
  13. 12House of Commons Members' Fund
  14. 13Return of surplus employee additional voluntary contributions
  15. 14Pre-1973 pensions paid under the Overseas Pensions Act 1973
  16. 15Voluntary annual payments
  17. 15ALump sums under registered pension schemes
  18. 16Exemption for certain lump sums
  19. 17Exemptions: any taxpayer
  20. 18Exemptions: Non-UK resident taxpayers

Annotations

Modifications

C1

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C2

Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)

C3

Pt. 9 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 23(2), 24(2), 26(2), 28(2) (with reg. 1(3))

C4

Pt. 9 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 9(2), 11(2), 16(2) (with reg. 1(3))

C5

Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4

C6

Pt. 9 modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))

C7

Pt. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 4, 6, 7

C8

Pt. 9 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2)(5), 12