s 613 Taxable pension income: foreign annuities
(1) The taxable pension income for an annuity to which section 609, 610 or 611 applies is determined in accordance with this section if the annuity arises from a source outside the United Kingdom. (2) The taxable pension income for a tax year is the full amount of the annuity arising in the tax year, but subject to subsection (4). (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (4) The annuity is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs). (5) But if the annuity arises in the Republic of Ireland, section 839 of that Act (annual payments payable out of relevant foreign income) applies with the omission of conditions B1 and B2 (and the reference to them in subsection (1)) and subsection (5)(a). (6) See also Chapter 4 of that Part (unremittable income).