# Income Tax (Earnings and Pensions) Act 2003, Section 611A: Exemptions from sections 609 to 611


(1) Chapter 17 of this Part provides exemptions for certain annuities (see sections 646B to 646E: certain beneficiaries' annuities purchased out of unused or drawdown funds).
(2) See also paragraph 45A of Schedule 36 to FA 2004 (exemption in certain cases for payments on or after 6 April 2015 to beneficiaries under joint-life or similar annuities purchased before 6 April 2006).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/611A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-611A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.