Part 9

Pension income
Chapter 17

Exemptions: any taxpayer

Interpretation of sections 646B to 646E
646F
In sections 646B to 646E, an expression listed in the first column of the table has the meaning given by the provision of FA 2004 listed against that expression in the second column of the table.
Expression | Provision of FA 2004
dependant | Schedule 28, paragraph 15
dependants' annuity | Schedule 28, paragraph 17
dependant's drawdown pension fund | Schedule 28, paragraph 22
dependant's flexi-access drawdown fund | Schedule 28, paragraph 22A
dependants' income withdrawal | Schedule 28, paragraph 21
dependants' short-term annuity | Schedule 28, paragraph 20
insurance company (in sections 646B and 646C) | section 275
lifetime annuity | Schedule 28, paragraph 3
money purchase arrangement | section 152
nominee | Schedule 28, paragraph 27A
nominees' annuity | Schedule 28, paragraph 27AA
nominee's flexi-access drawdown fund | Schedule 28, paragraph 27E
nominees' short-term annuity | Schedule 28, paragraph 27C
overseas pension scheme | section 150(1) and (7)
relevant non-UK scheme | Schedule 34, paragraph 1(5)
successor | Schedule 28, paragraph 27F
successors' annuity | Schedule 28, paragraph 27FA
successor's flexi-access drawdown fund | Schedule 28, paragraph 27K
successors' short-term annuity | Schedule 28, paragraph 27H
Pt. 9 excluded by 2004 c. 12, Sch. 36 para. 45A(1) (as inserted (26.3.2015) by Finance Act 2015 (c. 11), Sch. 4 para. 19)
Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)
Pt. 9 modified (31.10.2023) by The Registered Pension Schemes (Authorised Member Payments) Regulations 2023 (S.I. 2023/1012), regs. 1, 4
Ss. 646B-646F inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1)
Pt. 9 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 23(2), 24(2), 26(2), 28(2) (with reg. 1(3))
Pt. 9 modified (14.9.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023 (S.I. 2023/912), regs. 1(2), 9(2), 11(2), 16(2) (with reg. 1(3))
Pt. 9 modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2009/1171, reg. 5ZA (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 5(3) (with reg. 6))
Pt. 9 modified (13.2.2025 with effect in relation to the tax year 2024-25 and subsequent tax years) by The MPs’, Senedd and Assembly Pension Schemes (Tax) Regulations 2025 (S.I. 2025/52), regs. 1(2)(3), 4, 6, 7