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Income Tax (Earnings and Pensions) Act 2003
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- UK Public General Acts
- 2003 c. 1
- Part 9
- Chapter 5A
- Section 579D
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Income Tax (Earnings and Pensions) Act 2003, Section 579D is up to date with all changes known to be in force on or before 21 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1[F2579DInterpretationU.K.
This section has no associated Explanatory Notes
In this Chapter—
“income withdrawal” has the meaning given by paragraph 7 of that Schedule;
[F3“nominees' income withdrawal" has the meaning given by paragraph 27D of that Schedule;]
[F3“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 [F4, or nominees' income withdrawal or successors' income withdrawal,] under a registered pension scheme.]]
Textual Amendments
F1Pt. 9 Ch. 5A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 6 (with Sch. 36)
F2S. 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)
F3Words 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)
F4Words 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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