Income Tax (Earnings and Pensions) Act 2003

400 Interpretation

(1) In this Chapter—

• “administrator”, in relation to a scheme, has the same meaning as in section 611AA of ICTA;

• “employee” has the same meaning as in Chapter 1 of Part 14 of ICTA (see section 612(1) of ICTA);

• “ex-spouse” means a party to a marriage that has been dissolved or annulled and, in relation to any person, means the other party to a marriage with that person that has been dissolved or annulled;

• “non-approved retirement benefits scheme” has the same meaning as in Chapter 1 of this Part (see section 387);

• “relative”, in relation to an individual, means—

  (a)

  the wife or husband of the individual,

  (b)

  the widow or widower of the individual,

  (c)

  a child of the individual, and

  (d)

  a dependant of the individual;

• “relevant benefits” has the same meaning as in section 612(1) of ICTA.

(2) Section 612(2) of ICTA applies to the references in this Chapter to the provision of relevant benefits as it applies to such references in Chapter 1 of Part 14 of ICTA.