# Income Tax (Earnings and Pensions) Act 2003, Section 579B: Taxable pension income

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

If section 579A applies, the taxable pension income for a tax year is the full amount of the pension under the registered pension scheme that accrues in that year irrespective of when any amount is actually paid This is subject to section 579CA.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/579B (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-579B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.