C2C1C7C9C4Part 9Pension income

Annotations:
Modifications etc. (not altering text)
C2

Pt. 9: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C1

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)

C5C6C3C8F4Chapter 5APENSIONS UNDER REGISTERED PENSION SCHEMES

Annotations:
Amendments (Textual)
F4

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

Modifications etc. (not altering text)
C5

Pt. 9 Ch. 5A restricted (6.4.2006) by Finance Act 2004 (c. 12), Sch. 36 para. 43(2) (with s. 283(5), Sch. 36)

C6

Pt. 9 Ch. 5A modified (6.4.2006) by Finance Act 2004 (c. 12), Sch. 36 paras. 44, 45 (with s. 283(5), Sch. 36)

C3

Pt. 9 Ch. 5A modified (1.4.2012 being "the specified day", see S.I. 2012/687, 688 and 966) by The Postal Services Act 2011 (Taxation) Regulations 2012 (S.I. 2012/764), regs. 1(1), 23(2)

C8

Pt. 9 Ch. 5A modified (1.4.2012 being "the specified day", see S.I. 2012/687, 688 and 966) by The Postal Services Act 2011 (Taxation) Regulations 2012 (S.I. 2012/764), regs. 1(1), 24

579DF2Interpretation

In this Chapter—

  • “income withdrawal” has the meaning given by paragraph 7 of that Schedule;

  • F1“nominees' income withdrawal" has the meaning given by paragraph 27D of that Schedule;

  • F1“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 F3, or nominees' income withdrawal or successors' income withdrawal, under a registered pension scheme.