HC Deb 07 March 2000 vol 345 c561W
Jackie Ballard

To ask the Chancellor of the Exchequer what the legislative basis is for the Inland Revenue taxing pensions on the amount entitled to rather than the amount received in one year. [112920]

Miss Melanie Johnson

The legislation governing the basis of assessment of pensions under Schedule E is in Section 41 of the Finance Act 1989.

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