# Income Tax (Earnings and Pensions) Act 2003, Section 616: Taxable pension income


If section 615 applies, the taxable pension income for a tax year is the full amount of the pension accruing in that year irrespective of when any amount is actually paid.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/616 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-616
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.