EIM74004 - Examples of United Kingdom pensions
paid by the Crown
Section 569 ITEPA 2003
The following types of income payable by the Crown fall within
the definition of pension and are therefore chargeable as UK
pensions under Section 569 ITEPA 2003:
- pensions paid to certain seamen under the
Greenwich Hospital Act 1865
- life annuities paid to certain farmers who
have given up uncommercial holdings of land under the Agriculture
Act 1967.