Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 779
Charge to income tax of pensions under Schedule E
Section 779 provides that pensions paid under Revenue-approved schemes, including overseas pension schemes, are charged to tax under PAYE, with a facility for Revenue to direct that pensions be taxed instead as annual payments under Schedule D Case III.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.