Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 584: Taxable pension income
2346.This section sets out the basis of assessment for unauthorised payments. It identifies the amount of taxable pension income, which feeds into the computation of net taxable pension income in section 567.
2347.The section derives from sections 600(2) and (4) of ICTA.