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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 17
- Section 646F
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Income Tax (Earnings and Pensions) Act 2003, Section 646F is up to date with all changes known to be in force on or before 22 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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[F1646FInterpretation of sections 646B to 646EU.K.
This section has no associated Explanatory Notes
In sections 646B to 646E, an expression listed in the first column of the table has the meaning given by the provision of FA 2004 listed against that expression in the second column of the table.
| Expression | Provision of FA 2004 |
|---|---|
| dependant | Schedule 28, paragraph 15 |
| dependants' annuity | Schedule 28, paragraph 17 |
| dependant's drawdown pension fund | Schedule 28, paragraph 22 |
| dependant's flexi-access drawdown fund | Schedule 28, paragraph 22A |
| dependants' income withdrawal | Schedule 28, paragraph 21 |
| dependants' short-term annuity | Schedule 28, paragraph 20 |
| insurance company (in sections 646B and 646C) | section 275 |
| lifetime annuity | Schedule 28, paragraph 3 |
| money purchase arrangement | section 152 |
| nominee | Schedule 28, paragraph 27A |
| nominees' annuity | Schedule 28, paragraph 27AA |
| nominee's flexi-access drawdown fund | Schedule 28, paragraph 27E |
| nominees' short-term annuity | Schedule 28, paragraph 27C |
| overseas pension scheme | section 150(1) and (7) |
| relevant non-UK scheme | Schedule 34, paragraph 1(5) |
| successor | Schedule 28, paragraph 27F |
| successors' annuity | Schedule 28, paragraph 27FA |
| successor's flexi-access drawdown fund | Schedule 28, paragraph 27K |
| successors' short-term annuity | Schedule 28, paragraph 27H] |
Textual Amendments
F1Ss. 646B-646F inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1)
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