[F114A(1)A “relevant annuity”is an annuity of a description prescribed by regulations made by the Board of Inland Revenue.U.K.
(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.]
Textual Amendments
F1Sch. 28 paras. 14A-14E and cross-headings inserted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 10