Section 579D — Income Tax (Earnings and Pensions) Act 2003: Interpretation

Interpretation 579D In this Chapter— “ income withdrawal ” has the meaning given by paragraph 7 of that Schedule; “nominees' income withdrawal" has the meaning given by paragraph 27D of that Schedule; “successors' income withdrawal" has the meaning given by paragraph 27J of Schedule 28 to FA 2004. “ pension under a registered pension scheme ” includes—

an annuity under, or purchased with sums or assets held for the purposes of, or representing acquired rights under, a registered pension scheme, and income withdrawal or dependants' income withdrawal , or nominees' income withdrawal or successors' income withdrawal, under a registered pension scheme.