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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 17 Exemptions: any taxpayer

  • Section 638 Awards for bravery
  • Section 639 Pensions in respect of death due to military or war service
  • Section 640 Exemption under section 639 where income withheld
  • Section 640A Lump sums provided under armed forces early departure scheme
  • Section 641 Wounds and disability pensions
  • Section 642 Compensation for National-Socialist persecution
  • Section 642A Netherlands Benefit Act for Victims of Persecution 1940-1945
  • Section 643 Malawi, Trinidad and Tobago and Zambia government pensions
  • Section 644 Pensions payable where employment ceased due to disablement
  • Section 644A Health and employment insurance payments
  • Section 645 Social security pensions: increases in respect of children
  • Section 646 Former miners etc: coal and allowances in lieu of coal
  • Section 646A Foreign pensions of consular employees
  • Section 646B Registered schemes: beneficiaries' annuities from unused funds
  • Section 646C Registered schemes: beneficiaries' annuities from drawdown funds
  • Section 646D Non-registered schemes: beneficiaries' annuities from unused funds
  • Section 646E Non-registered schemes: beneficiaries' annuities from drawdown funds
  • Section 646F Interpretation of sections 646B to 646E
  1. Chapter 17 · Exemptions: any taxpayer
  2. Interpretation of sections 646B to 646E

Section 646F | Interpretation of sections 646B to 646E

From legislation.gov.uk

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.F1

Table
ExpressionProvision of FA 2004
dependantSchedule 28, paragraph 15
dependants' annuitySchedule 28, paragraph 17
dependant's drawdown pension fundSchedule 28, paragraph 22
dependant's flexi-access drawdown fundSchedule 28, paragraph 22A
dependants' income withdrawalSchedule 28, paragraph 21
dependants' short-term annuitySchedule 28, paragraph 20
insurance company (in sections 646B and 646C)section 275
lifetime annuitySchedule 28, paragraph 3
money purchase arrangementsection 152
nomineeSchedule 28, paragraph 27A
nominees' annuitySchedule 28, paragraph 27AA
nominee's flexi-access drawdown fundSchedule 28, paragraph 27E
nominees' short-term annuitySchedule 28, paragraph 27C
overseas pension schemesection 150(1) and (7)
relevant non-UK schemeSchedule 34, paragraph 1(5)
successorSchedule 28, paragraph 27F
successors' annuitySchedule 28, paragraph 27FA
successor's flexi-access drawdown fundSchedule 28, paragraph 27K
successors' short-term annuitySchedule 28, paragraph 27H

Notes

  1. F1

    Ss. 646B-646F inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1)

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