[F14(1)For the purposes of this Part of this Schedule a person is related to a member of a pension scheme if—U.K.
(a)the person and the member are connected persons, or
(b)the person acts on behalf of the member or a person connected with the member.
[F2(2)For the purposes of sub-paragraph (1) whether a person is connected with another person is determined in accordance with section 993 of ITA 2007.]]
Textual Amendments
F1Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
F2Sch. 29A para. 4(2) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 484 (with Sch. 2)