# Income Tax (Earnings and Pensions) Act 2003, Section 634: Taxable pension income: UK voluntary annual payments


(1) The taxable pension income for payments to which section 633 applies is determined in accordance with this section if the payments are made by or on behalf of a person who is in the United Kingdom.
(2) The taxable pension income for a tax year is the full amount of the payments 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/634 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-634
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.