Income Tax (Earnings and Pensions) Act 2003

604Meaning of “personal pension scheme” and related expressionsU.K.
This section has no associated Explanatory Notes

In this Chapter the following expressions have the same meaning as in Chapter 4 of Part 14 of ICTA (see section 630(1) of ICTA)—

(a)“approved”;

(b)“income withdrawal”;

(c)“personal pension arrangements”;

(d)“personal pension scheme”.