InterpretationU.K.
6(1)Expressions used in this Part of this Schedule and Part 4 of FA 2004 have the same meaning in this Part as in that Part.U.K.
(2)In particular, references to a relieved non-UK pension scheme or a relieved member of such a scheme are to be read in accordance with paragraphs 13(3) and (4) and 18 of Schedule 34 to FA 2004.