Paragraph 21 F1
United Kingdom
Dependants' income withdrawal” means an amount (other than an annuity) which the dependant is entitled to be paid from the dependant's drawdown pension fund in respect of an arrangement F2or from the dependant's flexi-access drawdown fund in respect of an arrangement.
Annotations
Textual amendments
- F1
Sch. 28 para. 21 substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 15
- F2
Words in Sch. 28 para. 21 inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 20
Notes on Schedule 28
Modifications
- C1
Sch. 28 modified by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 14 (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2012/1795, regs. 1(1), 5)