# Income Tax (Earnings and Pensions) Act 2003, Section 612: Taxable pension income: UK annuities


(1) The taxable pension income for an annuity to which section 609, 610 or 611 applies is determined in accordance with this section if the annuity arises from a source in the United Kingdom.
(2) The taxable pension income for a tax year is the full amount of the annuity arising in that year.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/612 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-612
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.