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Income Tax (Trading and Other Income) Act 2005
Part 4

Chapter 7 Purchased life annuity payments

422Charge to tax on purchased life annuity payments
423Meaning of “purchased life annuity”
424Income charged
425Person liable
426Annuity payments received after deduction of tax

Chapter 7

Legislation: Income Tax (Trading and Other Income) Act 2005
Citation: 2005 c. 5, chapter 7
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

Not legal advice.

👋 Jason Cartwright
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