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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 5A PENSIONS UNDER REGISTERED PENSION SCHEMES

  • Section 579A Pensions
  • Section 579B Taxable pension income
  • Section 579C Person liable for tax
  • Section 579CZA Exemption for beneficiaries' income withdrawal in some cases
  • Section 579CA Temporary non-residents
  • Section 579CB Refund of overpaid inheritance tax treated as pension
  • Section 579D Interpretation
  1. Chapter 5A
  2. Interpretation

Section 579D | Interpretation

From legislation.gov.uk

In this Chapter—F1F2F3F4

“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—

(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

(b)income withdrawal or dependants' income withdrawal , or nominees' income withdrawal or successors' income withdrawal, under a registered pension scheme.

Notes

  1. F1

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

  2. F2

    S. 579D substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 22(4)

  3. F3

    Words in s. 579D inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(6)(a)

  4. F4

    Words in s. 579D inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(6)(b)

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