{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-566",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-566.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/566",
  "kind": "section",
  "number": "566",
  "heading": "Nature of charge to tax on pension income and relevant definitions",
  "text": "(1) The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.\n(2) “Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.\nThis definition applies for the purposes of the Tax Acts.\n(3) “Exempt income” means pension income on which no liability to income tax arises as a result of any provision of Chapters 15A to 18 of this Part.\nThis definition applies for the purposes of this Part.\n(4) These are the provisions referred to in subsection (2)—\nProvision\nIncome\nChapter (of this Part)\nSection 569\nUnited Kingdom pensions\nChapter 3\nSection 573\nForeign pensions\nChapter 4\nSection 577\nUnited Kingdom social security pensions\nChapter 5\nSection 579A\nPensions under registered pension schemes\nChapter 5A\nSection 609\nAnnuities for the benefit of dependants\nChapter 10\nSection 610\nAnnuities under sponsored superannuation schemes\nChapter 10\nSection 611\nAnnuities in recognition of another’s services\nChapter 10\nSection 615\nCertain overseas government pensions paid in the United Kingdom\nChapter 11\nSection 619\nThe House of Commons Members' Fund\nChapter 12\n. . .\n. . .\n. . .\nSection 629\nPre-1973 pensions paid under OPA 1973\nChapter 14\nSection 633\nVoluntary annual payments\nChapter 15\nSection 637B\nPensions treated as arising from payment of pension commencement excess lump sums under registered pension schemes\nChapter 15A\nSection 637G\nPensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes\nChapter 15A\nSection 637N\nPensions treated as arising from payment of trivial commutation lump sum death benefits ... under registered pension schemes\nChapter 15A",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 566(3) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(2), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 566(4) table substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(2) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 566(4) table repealed (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(3), Sch. 42 Pt. 3 (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 566(4) table inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(a), 124 (with Sch. 9 paras. 125-132)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 566(4) table inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 3(4) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 566(4) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(b), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Word in s. 566(4) table substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(i), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 566(4) table omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 40(3)(c)(ii), 124 (with Sch. 9 paras. 125-132 (as amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/566",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}