Section 279 | Other definitions

(1)In this Part—

(1A)In this Part, so far as it forms part of the Corporation Tax Acts, expressions which are defined for the purposes of the Income Tax Acts are to be given the same meaning as they have in the Income Tax Acts.

(1B)Repealed

(1C)Repealed

(1D)Repealed

(1E)Section 1169 of the Companies Act 2006 (dormant companies) applies for the purposes of this Part.

(1F)Repealed

(1G)For the purposes of this Part “CMP periodic income” means income payable by virtue of section 36(7)(b) or 87(7)(b) of the Pension Schemes Act 2021 (periodic income paid under collective money purchase arrangement while pursuing continuity option 1).

(2)In this Part references to payments made, or benefits provided, by a pension scheme are to payments made or benefits provided from sums or assets held for the purposes of the pension scheme.

(3)For the purposes of this Part the sums and assets held for the purposes of an arrangement under a pension scheme are so much of the sums and assets held for the purposes of the pension scheme under which the arrangement is made as are properly attributable, in accordance with the provisions of the pension scheme and any just and reasonable apportionment, to the arrangement.

(4)In this section “uniformed services pension scheme” means a pension scheme that—

(a)is established by or under an enactment or Royal Warrant for the benefit of persons described in subsection (5) (whether or not other persons may be members of such a scheme), or

(b)is established solely for the receipt of additional voluntary contributions from members of a scheme falling within paragraph (a),

subject to any regulations made under subsection (6).

(5)Those persons are persons who are or were—

(a)members of the naval, military or air forces of the Crown (including members of any reserve force);

(b)members of a police force other than the Civil Nuclear Constabulary;

(c)firefighters.

(6)The Treasury may by regulations —

(a)amend subsection (5) by adding to, varying or omitting descriptions of persons;

(b)provide for a pension scheme not falling within subsection (4)(a) or (b) that is specified, or is of a specified description, to be treated as a uniformed services pension scheme;

(c)provide for a pension scheme falling within subsection (4)(a) or (b) that is specified, or is of a specified description, to be treated as not being a uniformed services pension scheme.

“Specified” means specified in the regulations.

(7)Regulations under subsection (6) may make transitional provision and savings.