F36abatement

section 279(1)

accounting period

section 834(1) of ICTA

F46acquiring an interest in property (for the purposes of the taxable property provisions)

paragraphs 12 and 27 to 29 of Schedule 29A

active member (of a pension scheme)

section 151(2)

active membership period (insections 221 to 223)

section 221(4) and (5)

F35additional rate

section 6(2) of ITA 2007 (as applied by section 989 of that Act)

amount crystallised

section 216

annual allowance

section 228

annual allowance charge

section 227(1)

annuity protection lump sum death benefit

paragraph 16 of Schedule 29

arrangement

section 152(1)

authorised surplus payment

section 177

available (in relation to a person’s lifetime allowance)

section 219

basic rate

F9section 6(2) of ITA 2007 (as applied by section 989 of that Act)

basic rate limit

F25section F310 of ITA 2007 (as applied by section 989 of that Act)

benefits (provided by pension scheme)

section 279(2)

benefit crystallisation event

section 216

the Board of Inland Revenue

section 279(1)

borrowing (in Chapter 3)

section 163

F46building (for the purposes of the taxable property provisions)

paragraph 7(2) of Schedule 29A

cash balance arrangement

section 152(3)

cash balance benefits

section 152(5)

chargeable gain

F45section 989 of ITA 2007

charity

F50section 989 of ITA 2007

company

F49section 992 of ITA 2007

compensation payment

section 178

F32consumer prices index

section 279(1)

contribution

sections188(4) to (6) and 195

defined benefits

section 152(7)

defined benefits arrangement

section 152(6)

defined benefits lump sum death benefit

paragraph 13 of Schedule 29

F21. . .

F21. . .

F29dependant (of a member of a registered pension scheme)

paragraph 15 of Schedule 28

F42dependants' annuity

paragraph 17 of Schedule 28

F15dependant's flexi-access drawdown fund

paragraph 22A of Schedule 28

dependants' scheme pension

paragraph 16 of Schedule 28

F42dependants' short-term annuity

paragraph 20 of Schedule 28

F33. . .

F33. . .

F43dependant's drawdown pension fund

paragraph 22 of Schedule 28

F27drawdown pension fund lump sum death benefit

paragraph 17 of Schedule 29

employee and employer (and employment)

section 279(1)

employment income

section 7(2) of ITEPA 2003

enhanced lifetime allowance regulations

section 256(2)

entitled (in relation to a lump sum)

section 166(2)

entitled (in relation to a pension)

section 165(3)

F15flexi-access drawdown fund lump sum death benefit

paragraph 17A of Schedule 29

higher rate

F19section 6(2) of ITA 2007 (as applied by section 989 of that Act)

F39higher rate limit

section 10 of ITA 2007

F46holding an interest in a person (for the purposes of the taxable property provisions)

paragraph 16(2) to (4) of Schedule 29A

F46holding an interest in property (for the purposes of the taxable property provisions)

paragraph 13 of Schedule 29A

F46holding directly an interest in a vehicle (for the purposes of the taxable property provisions)

paragraph 20(3) of Schedule 29A

F46holding directly an interest in property (for the purposes of the taxable property provisions)

paragraphs 14 and 15 of Schedule 29A

F46holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions)

paragraph 20(4) of Schedule 29A

F46holding indirectly an interest in property (for the purposes of the taxable property provisions)

paragraph 16(1) of Schedule 29A

hybrid arrangement

section 152(8)

ill-health condition

paragraph 1 of Schedule 28

the individual (in sections 215 to 219)

section 214(5)

the Inland Revenue

section 279(1)

insurance company

section 275

F46investment-regulated pension scheme (for the purposes of the taxable property provisions)

paragraphs 1 to 3 of Schedule 29A

investments (in relation to a pension scheme)

section186(3) and (4)

liability (in Chapter 3)

section 163

lifetime allowance (in relation to a person)

section 218

lifetime allowance charge

section 214(1)

lifetime allowance enhancement factors

section 218(5)

lifetime allowance excess lump sum

paragraph 11 of Schedule 29

lifetime annuity

paragraph 3 of Schedule 28

loan (in Chapter 3)

section 162

lump sum death benefit

section 168(2)

market value

section 278

member (of a pension scheme)

section 151(1)

F21. . .

F21. . .

F43member's drawdown pension fund

paragraph 8 of Schedule 28

F15member's flexi-access drawdown fund

paragraph 8A of Schedule 28

member’s unsecured pension fund

paragraph 8 of Schedule 28

money purchase arrangement

section 152(2)

money purchase benefits

section 152(4)

F26net income

section 23 of ITA 2007 (as applied by section 989 of that Act),

net pay pension scheme

section 191(9)

F29nominee (of a member of a registered pension scheme)

paragraph 27A of Schedule 28

F44nominees' annuity

paragraph 27AA of Schedule 28

F29nominees' drawdown pension

paragraph 27B of Schedule 28

F29nominee's flexi-access drawdown fund

paragraph 27E of Schedule 28

F29nominees' income withdrawal

paragraph 27D of Schedule 28

F29nominees' short-term annuity

paragraph 27C of Schedule 28

normal minimum pension age

section 279(1)

occupational pension scheme

section 150(5)

overseas arrangement active membership period (in sections 224 to 226)

section 224(7) and (8)

overseas pension scheme

section 150(7)

payment (in Chapter 3)

section 161

payments (made by pension scheme)

section 279(2)

pension

section 165(2)

F32pensionable age

section 279(1)

pension commencement lump sum

paragraph 1of Schedule 29

pension credit and pension debit

section 279(1)

F7pension death benefit

section 167(2)

pension input amount

section 229

pension input period

F1sections 238 to 238ZB

pension protection lump sum death benefit

paragraph 14 of Schedule 29

pension scheme

section 150(1)

the pension scheme (in sections 215 to 219)

section 214(5)

pension sharing order or provision

section 279(1)

pensioner member (of a pension scheme)

section 151(3)

period of account

F31section 989 of ITA 2007

personal representatives

F47section 989 of ITA 2007

property investment LLP

F41section 1004 of ITA 2007

public service pension scheme

section 150(3)

qualifying recognised overseas pension scheme

section 169(2)

recognised overseas pension scheme

section 150(8)

recognised overseas scheme arrangement (insections 224 to 226)

section 224(2) and (3)

registered pension scheme

section 150(2)

F23related dependants' annuity

paragraph 3(4A) of Schedule 29

F44related nominees' annuity

paragraph 3(4B) of Schedule 29

F16related dependants' scheme pension

paragraph 3(7C) of Schedule 29

relevant overseas individual

section 221(3)

relevant UK earnings

section 189(2)

relevant UK individual

section 189

relevant valuation factor

section 276

relievable pension contributions

section 188(2) and (3)

F46residential property (for the purposes of the taxable property provisions)

paragraphs 7(1), 8 and 9 of Schedule 29A

retail prices index

F17section 989 of ITA 2007

scheme administrator

section 270 (but see also sections 271 to 274)

scheme chargeable payment

section 241

F46scheme-held taxable property

section 185B(3)

scheme manager

section 169(3)

scheme pension

paragraph 2 of Schedule 28

scheme sanction charge

section 239(1)

F30Scottish additional rate

section 6A of ITA 2007 (as applied by section 989 of that Act)

Scottish basic rate

section 6A of ITA 2007 (as applied by section 989 of that Act)

Scottish higher rate

section 6A of ITA 2007 (as applied by section 989 of that Act)

Scottish taxpayer

section 989 of ITA 2007

serious ill-health lump sum

paragraph 4 of Schedule 29

F40. . .

F40. . .

short service refund lump sum

paragraph 5 of Schedule 29

short service refund lump sum charge

section 205(1)

F42short-term annuity

paragraph 6 of Schedule 28

special lump sum death benefits charge

section F38206

sponsoring employer

section 150(6)

standard lifetime allowance

section 218(2) F20to (2C)

F29successor (of a member of a registered pension scheme)

paragraph 27F of Schedule 28

F44successors' annuity

paragraph 27FA of Schedule 28

F29successors' drawdown pension

paragraph 27G of Schedule 28

F29successor's flexi-access drawdown fund

paragraph 27K of Schedule 28

F29successors' income withdrawal

paragraph 27J of Schedule 28

F29successors' short-term annuity

paragraph 27H of Schedule 28

sums and assets held for the purposes of an arrangement

section 279(3)

F46sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions)

paragraph 5 of Schedule 29A

F46taxable property (for the purposes of the taxable property provisions)

paragraphs 6, 10 and 11 of Schedule 29A

F46the taxable property provisions

paragraph 1(3) of Schedule 29A

tax year

F34section 4(2) of ITA 2007 (as applied by section 989 of that Act)

the tax year 2006-07 etc.

F22section 4(4) of ITA 2007 (as applied by section 989 of that Act)

total income

F48section 23 of ITA 2007 (as applied by section 989 of that Act)

total pension input amount

section 229

F12. . .

F12. . .

F14transitional 2013/14 lump sum

paragraph 11A of Schedule 29

trivial commutation lump sum

paragraph 7 of Schedule 29

unauthorised employer payment

section 160(4)

unauthorised member payment

section 160(2)

unauthorised payment

section 160(5)

unauthorised payments charge

section 208(1)

unauthorised payments surcharge

section 209(1)

uncrystallised funds lump sum death benefit

paragraph 15 of Schedule 29

F4uncrystallised funds pension lump sum

paragraph 4A of Schedule 29

F8. . .

F8. . .

valuation assumptions (in relation to a person)

section 277

F46vehicle (in the taxable property provisions)

paragraph 20(2) of Schedule 29A

winding-up lump sum

paragraph 10 of Schedule 29

winding-up lump sum death benefit

paragraph 21 of Schedule 29