Income Tax (Earnings and Pensions) Act 2003 (c. 1)

Part 9 U.K. Pension income

Chapter 8 U.K. Approved personal pension schemes

Interpretation U.K.

604 Meaning of “personal pension scheme” and related expressions U.K.

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”.