# Income Tax (Earnings and Pensions) Act 2003, Section 554S: Exclusions: pension income chargeable under Part 9 etc


(1) Chapter 2 does not apply by reason of a relevant step within section 554C or 554D if the step is the provision of pension income which is chargeable to income tax under Part 9 or is exempt income (within the meaning of that Part).
(2) Sections 554T, 554U, 554V, 554W and 554X contain further provision relating to retirement benefits etc and are to be applied, so far as applicable, in that order.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/554S (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-554S
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.