{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-610",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-610.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/610",
  "kind": "section",
  "number": "610",
  "heading": "Annuities under non-registered occupational pension schemes",
  "text": "(1) This section applies to—\n(a) any annuity paid under an occupational pension scheme that is not a registered pension scheme, and\n(b) any annuity acquired using funds held for the purposes of such an occupational pension scheme.\n(2) But this section applies to an annuity which arises from a source outside the United Kingdom only if it is paid to a person resident in the United Kingdom.\n(3) This section does not apply to an annuity to which Chapter 5A of this Part applies.\n(4) In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 610(1)(a) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(2)(a) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 610(1)(b) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(2)(b) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 610(3) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(3) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 610(4) substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(4) (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 610 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 8(5) (with Sch. 36)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/610",
    "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."
}