Section 424 Income charged
(1)
Tax is charged under this Chapter on the full amount of the annuity payments arising in the tax year.
(2)
Subsection (1) is subject to Part 8 (foreign income: special rules).
Tax is charged under this Chapter on the full amount of the annuity payments arising in the tax year.
Subsection (1) is subject to Part 8 (foreign income: special rules).