# Income Tax (Earnings and Pensions) Act 2003, Section 569: United Kingdom pensions


(1) This section applies to any pension paid by or on behalf of a person who is in the United Kingdom.
(2) But this section does not apply to a pension if any provision of Chapters 5 to 14 of this Part applies to it.
(3) For pensions paid by or on behalf of a person who is outside the United Kingdom, see Chapter 4 of this Part.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/569 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-569
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.