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Income and Corporation Taxes Act 1988

Status:

This is the original version (as it was originally enacted).

630Interpretation

In this Chapter—

  • “approved”—

    (a)

    in relation to a scheme, means approved by the Board under this Chapter; and

    (b)

    in relation to arrangements, means made in accordance with a scheme which is for the time being, and was when the arrangements were made, an approved scheme;

    but does not refer to cases in which approval has been withdrawn;

  • “authorised insurance company” means either—

    (a)

    a person authorised under section 3 or 4 of the [1982 c. 50.] Insurance Companies Act 1982 to carry on long term business and acting through a branch or office in the United Kingdom; or

    (b)

    a society registered as a friendly society under the [1974 c. 46.] Friendly Societies Act 1974 or the [1970 c. 31 (N.I.).] Friendly Societies Act (Northern Ireland) 1970;

  • “member”, in relation to a personal pension scheme, means an individual who makes arrangements in accordance with the scheme;

  • “personal pension arrangements” means arrangements made by an individual in accordance with a personal pension scheme;

  • “personal pension scheme” means a scheme whose sole purpose is the provision of annuities or lump sums under arrangements made by individuals in accordance with the scheme;

  • “scheme administrator” means the person referred to in section 638(1).

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