http://www.legislation.gov.uk/id/ukpga/2004/12

SCHEDULES

SCHEDULE 28Registered pension schemes: authorised pensions—supplementary

Part 1Pension rules

Money purchase arrangements

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 Financial Services Authority, or

(b)

material published by any other person.