[567A Cases in which Part 7A has applied to source of pension income]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[567A  Cases in which Part 7A has applied to source of pension income]

[(1)     This section applies if—

(a)     for a tax year there is an amount (“amount TPI”) of taxable pension income for a pension, annuity or other item of pension income,

(b)     the pension, annuity or other item of pension income accrues or arises out of rights (“the relevant

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