SCHEDULES
C1SCHEDULE 28Registered pension schemes: authorised pensions—supplementary
Annotations:
Modifications etc. (not altering text)
Part 1Pension rules
Relevant annuity
14
1
A “relevant annuity”is an annuity of a description prescribed by regulations made by the Board of Inland Revenue.
2
The annual amount of a relevant annuity is to be ascertained in accordance with regulations made by the Board of Inland Revenue.
3
The regulations may in particular provide for the annual amount to be ascertained by reference to—
a
comparative annuity tables published by the F1Financial Conduct Authority or the Prudential Regulation Authority, or
b
material published by any other person.
Sch. 28 modified by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 14 (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2012/1795, regs. 1(1), 5)