Finance Act 2004

Dependants' income withdrawalU.K.

21U.K.Dependants' income withdrawal means—

(a)if the dependant has not reached the age of 75, an amount (other than an annuity) which the dependant is entitled to be paid from the dependant’s unsecured pension fund in respect of an arrangement, and

(b)if the dependant has reached the age of 75, an amount which the dependant is entitled to be paid from the dependant’s alternatively secured pension fund in respect of an arrangement.