SolvedSection 280 | Abbreviations and general index
From legislation.gov.uk
(1)In this Part—
(2)In this Part the following expressions are defined or otherwise explained by the provisions indicated—
| abatement | section 279(1) |
| accounting period | section 834(1) of ICTA |
| acquiring an interest in property (for the purposes of the taxable property provisions) | paragraphs 12 and 27 to 29 of Schedule 29A |
| active member (of a pension scheme) | section 151(2) |
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| additional rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act) |
| . . . | . . . |
| annual allowance | section 228 |
| annual allowance charge | section 227(1) |
| annuity protection lump sum death benefit | paragraph 16 of Schedule 29 |
| arrangement | section 152(1) |
| authorised surplus payment | section 177 |
| . . . | . . . |
| basic rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act) |
| basic rate limit | section 10 of ITA 2007 (as applied by section 989 of that Act) |
| benefits (provided by pension scheme) | section 279(2) |
| . . . | . . . |
| the Board of Inland Revenue | section 279(1) |
| borrowing (in Chapter 3) | section 163 |
| building (for the purposes of the taxable property provisions) | paragraph 7(2) of Schedule 29A |
| cash balance arrangement | section 152(3) |
| cash balance benefits | section 152(5) |
| chargeable gain | section 989 of ITA 2007 |
| charity | section 989 of ITA 2007 |
| . . . | . . . |
| CMP periodic income | section 279(1G) |
| collective money purchase arrangement | section 152(3A) |
| collective money purchase benefits | section 152(5A) |
| collective money purchase scheme | section 274ZZB |
| company | section 992 of ITA 2007 |
| compensation payment | section 178 |
| consumer prices index | section 279(1) |
| contribution | sections188(4) to (6) and 195 |
| defined benefits | section 152(7) |
| defined benefits arrangement | section 152(6) |
| defined benefits lump sum death benefit | paragraph 13 of Schedule 29 |
| . . . | . . . |
| dependant (of a member of a registered pension scheme) | paragraph 15 of Schedule 28 |
| dependants' annuity | paragraph 17 of Schedule 28 |
| dependant's flexi-access drawdown fund | paragraph 22A of Schedule 28 |
| dependants' scheme pension | paragraph 16 of Schedule 28 |
| dependants' short-term annuity | paragraph 20 of Schedule 28 |
| . . . | . . . |
| dependant's drawdown pension fund | paragraph 22 of Schedule 28 |
| disqualifying pension credit | section 278A |
| dormant (in relation to a body corporate) | section 279(1E) |
| drawdown pension fund lump sum death benefit | paragraph 17 of Schedule 29 |
| employee and employer (and employment) | section 279(1) |
| employment income | section 7(2) of ITEPA 2003 |
| enhanced lifetime allowance regulations | section 256(2) |
| entitled (in relation to a lump sum) | section 166(2) |
| entitled (in relation to a pension) | section 165(3) |
| flexi-access drawdown fund lump sum death benefit | paragraph 17A of Schedule 29 |
| higher rate | section 6(2) of ITA 2007 (as applied by section 989 of that Act) |
| higher rate limit | section 10 of ITA 2007 |
| holding an interest in a person (for the purposes of the taxable property provisions) | paragraph 16(2) to (4) of Schedule 29A |
| holding an interest in property (for the purposes of the taxable property provisions) | paragraph 13 of Schedule 29A |
| holding directly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(3) of Schedule 29A |
| holding directly an interest in property (for the purposes of the taxable property provisions) | paragraphs 14 and 15 of Schedule 29A |
| holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions) | paragraph 20(4) of Schedule 29A |
| holding indirectly an interest in property (for the purposes of the taxable property provisions) | paragraph 16(1) of Schedule 29A |
| hybrid arrangement | section 152(8) |
| ill-health condition | paragraph 1 of Schedule 28 |
| the individual (in sections 215 to 219) | section 214(5) |
| the Inland Revenue | section 279(1) |
| insurance company | section 275 |
| investment-regulated pension scheme (for the purposes of the taxable property provisions) | paragraphs 1 to 3 of Schedule 29A |
| investments (in relation to a pension scheme) | section186(3) and (4) |
| liability (in Chapter 3) | section 163 |
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| lifetime annuity | paragraph 3 of Schedule 28 |
| loan (in Chapter 3) | section 162 |
| lump sum death benefit | section 168(2) |
| market value | section 278 |
| Master Trust scheme | section 274ZZA |
| member (of a pension scheme) | section 151(1) |
| . . . | . . . |
| member's drawdown pension fund | paragraph 8 of Schedule 28 |
| member's flexi-access drawdown fund | paragraph 8A of Schedule 28 |
| member’s unsecured pension fund | paragraph 8 of Schedule 28 |
| money purchase arrangement | section 152(2) |
| money purchase benefits | section 152(4) |
| net income | section 23 of ITA 2007 (as applied by section 989 of that Act), |
| net pay pension scheme | section 191(9) |
| nominee (of a member of a registered pension scheme) | paragraph 27A of Schedule 28 |
| nominees' annuity | paragraph 27AA of Schedule 28 |
| nominees' drawdown pension | paragraph 27B of Schedule 28 |
| nominee's flexi-access drawdown fund | paragraph 27E of Schedule 28 |
| nominees' income withdrawal | paragraph 27D of Schedule 28 |
| nominees' short-term annuity | paragraph 27C of Schedule 28 |
| normal minimum pension age | section 279(1) |
| occupational pension scheme | section 150(5) |
| . . . | . . . |
| overseas pension scheme | section 150(7) |
| payment (in Chapter 3) | section 161 |
| payments (made by pension scheme) | section 279(2) |
| pension | section 165(2) |
| pensionable age | section 279(1) |
| pension commencement excess lump sum | paragraph 3C of Schedule 29 |
| pension commencement lump sum | paragraph 1of Schedule 29 |
| pension credit and pension debit | section 279(1) |
| pension death benefit | section 167(2) |
| pension input amount | section 229 |
| pension input period | sections 238 to 238ZB |
| pension protection lump sum death benefit | paragraph 14 of Schedule 29 |
| pension scheme | section 150(1) |
| the pension scheme (in sections 215 to 219) | section 214(5) |
| pension sharing order or provision | section 279(1) |
| pensioner member (of a pension scheme) | section 151(3) |
| period of account | section 989 of ITA 2007 |
| personal representatives | section 989 of ITA 2007 |
| property investment LLP | section 1004 of ITA 2007 |
| public service pension scheme | section 150(3) |
| qualifying recognised overseas pension scheme | section 169(2) |
| recognised overseas pension scheme | section 150(8) |
| . . . | . . . |
| registered pension scheme | section 150(2) |
| related dependants' annuity | section 278B(1) |
| related nominees' annuity | section 278B(2) |
| related dependants' scheme pension | “section 278B(3) |
| . . . | . . . |
| relevant UK earnings | section 189(2) |
| relevant UK individual | section 189 |
| relevant valuation factor | section 276 |
| relievable pension contributions | section 188(2) and (3) |
| residential property (for the purposes of the taxable property provisions) | paragraphs 7(1), 8 and 9 of Schedule 29A |
| retail prices index | section 989 of ITA 2007 |
| scheme administrator | section 270 (but see also sections 271 to 274) |
| scheme chargeable payment | section 241 |
| scheme-held taxable property | section 185B(3) |
| scheme manager | section 169(3) |
| scheme pension | paragraph 2 of Schedule 28 |
| scheme sanction charge | section 239(1) |
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| Scottish taxpayer | section 989 of ITA 2007 |
| serious ill-health lump sum | paragraph 4 of Schedule 29 |
| . . . | . . . |
| short service refund lump sum | paragraph 5 of Schedule 29 |
| short service refund lump sum charge | section 205(1) |
| short-term annuity | paragraph 6 of Schedule 28 |
| special lump sum death benefits charge | section 206 |
| sponsoring employer | section 150(6) |
| . . . | . . . |
| successor (of a member of a registered pension scheme) | paragraph 27F of Schedule 28 |
| successors' annuity | paragraph 27FA of Schedule 28 |
| successors' drawdown pension | paragraph 27G of Schedule 28 |
| successor's flexi-access drawdown fund | paragraph 27K of Schedule 28 |
| successors' income withdrawal | paragraph 27J of Schedule 28 |
| successors' short-term annuity | paragraph 27H of Schedule 28 |
| sums and assets held for the purposes of an arrangement | section 279(3) |
| sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions) | paragraph 5 of Schedule 29A |
| taxable property (for the purposes of the taxable property provisions) | paragraphs 6, 10 and 11 of Schedule 29A |
| the taxable property provisions | paragraph 1(3) of Schedule 29A |
| tax year | section 4(2) of ITA 2007 (as applied by section 989 of that Act) |
| the tax year 2006-07 etc. | section 4(4) of ITA 2007 (as applied by section 989 of that Act) |
| total income | section 23 of ITA 2007 (as applied by section 989 of that Act) |
| total pension input amount | section 229 |
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| . . . | . . . |
| trivial commutation lump sum | paragraph 7 of Schedule 29 |
| unauthorised collective money purchase scheme | section 274ZZB(4) |
| unauthorised employer payment | section 160(4) |
| . . . | . . . |
| unauthorised Master Trust scheme | section 274ZZA(5) |
| unauthorised member payment | section 160(2) |
| unauthorised payment | section 160(5) |
| unauthorised payments charge | section 208(1) |
| unauthorised payments surcharge | section 209(1) |
| uncrystallised funds lump sum death benefit | paragraph 15 of Schedule 29 |
| uncrystallised funds pension lump sum | paragraph 4A of Schedule 29 |
| . . . | . . . |
| valuation assumptions (in relation to a person) | section 277 |
| vehicle (in the taxable property provisions) | paragraph 20(2) of Schedule 29A |
| winding-up lump sum | paragraph 10 of Schedule 29 |
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