{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-575",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-575.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/575",
  "kind": "section",
  "number": "575",
  "heading": "Taxable pension income",
  "text": "(1) If section 573 applies, the taxable pension income for a tax year is the full amount of the pension income arising in the tax year, but subject to subsections (1A) ... and (3) and section 576A.\n(1A) If the person liable for the tax under this Part is an individual and the tax year is a split year as respects that individual, the taxable pension income for the tax year is the full amount of the pension income arising in the UK part of the year, subject to subsection (3) and section 576A.\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(3) The full amount of the pension income arising in the tax year, or (as the case may be) the UK part of the tax year, is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) See also Chapter 4 of that Part (unremittable income).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 575(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 606(2) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 575(1) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 72(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 575(1) inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 21(3)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 575(1A) inserted (with effect in accordance with Sch. 45 para. 153(2) of the amending Act) by Finance Act 2013 (c. 29), Sch. 45 para. 72(3)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Word in s. 575(1A) substituted (with effect in accordance with Sch. 3 para. 2(6)(7) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(a)(ii)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "S. 575(2)-(5) substituted for s. 575(2) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 606(3) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 575(3) substituted (with effect in accordance with Sch. 3 para. 2(6)(7) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(a)(iii)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 575(3) substituted (with effect in accordance with Sch. 3 para. 2(6)(7) of the amending Act) by Finance Act 2017 (c. 10), Sch. 3 para. 2(4)(a)(iv)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/575",
    "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."
}