790 Liability of certain pensions, etc to tax

This section provides that any pension, annuity or other annual payment which is paid to an individual who has ceased to hold an office or employment, or which is paid to the individual’s widow, widower, surviving civil partner, children, relatives or dependants, or to the children of the individual’s surviving civil partner, is chargeable to income tax notwithstanding that it is paid voluntarily or may be discontinued.

Relevant Date: Finance Act 2021