Section 646F — Income Tax (Earnings and Pensions) Act 2003: Interpretation of sections 646B to 646E

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