# Income Tax (Earnings and Pensions) Act 2003, Section 566: Nature of charge to tax on pension income and relevant definitions

Extent: E+W+S+N.I.

(1) The charge to tax on pension income under this Part is a charge to tax on that income excluding any exempt income.
(2) “Pension income” means the pensions, annuities and income of other types to which the provisions listed in subsection (4) apply.
This definition applies for the purposes of the Tax Acts.
(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.
This definition applies for the purposes of this Part.
(4) These are the provisions referred to in subsection (2)—
Provision
Income
Chapter (of this Part)
Section 569
United Kingdom pensions
Chapter 3
Section 573
Foreign pensions
Chapter 4
Section 577
United Kingdom social security pensions
Chapter 5
Section 579A
Pensions under registered pension schemes
Chapter 5A
Section 609
Annuities for the benefit of dependants
Chapter 10
Section 610
Annuities under sponsored superannuation schemes
Chapter 10
Section 611
Annuities in recognition of another’s services
Chapter 10
Section 615
Certain overseas government pensions paid in the United Kingdom
Chapter 11
Section 619
The House of Commons Members' Fund
Chapter 12
. . .
. . .
. . .
Section 629
Pre-1973 pensions paid under OPA 1973
Chapter 14
Section 633
Voluntary annual payments
Chapter 15
Section 637B
Pensions treated as arising from payment of pension commencement excess lump sums under registered pension schemes
Chapter 15A
Section 637G
Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes
Chapter 15A
Section 637N
Pensions treated as arising from payment of trivial commutation lump sum death benefits ... under registered pension schemes
Chapter 15A

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/566 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-566
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.