Income Tax (Earnings and Pensions) Act 2003

[F1[F2579DInterpretationU.K.

This section has no associated Explanatory Notes

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.]]

Textual Amendments

F1Pt. 9 Ch. 5A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 6 (with Sch. 36)

F2S. 579D substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 22(4)

F3Words in s. 579D inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(6)(a)

F4Words in s. 579D inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(6)(b)