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—

    1. (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

    2. (b)

      income withdrawal or dependants' income withdrawal F4, or nominees' income withdrawal or successors' income withdrawal, under a registered pension scheme.