Part 9Pension income
F1Chapter 5APENSIONS UNDER REGISTERED PENSION SCHEMES
F2579DInterpretation
In this Chapter—
“income withdrawal” has the meaning given by paragraph 7 of that Schedule;
F3“nominees' income withdrawal" has the meaning given by paragraph 27D of that Schedule;
F3“successors' income withdrawal" has the meaning given by paragraph 27J of Schedule 28 to FA 2004.
“pension under a registered pension scheme” includes—
- (a)
an annuity under, or purchased with sums or assets held for the purposes of, or representing acquired rights under, a registered pension scheme, and
- (b)
income withdrawal or dependants' income withdrawal F4, or nominees' income withdrawal or successors' income withdrawal, under a registered pension scheme.
- (a)