Paragraph 4 F1
United Kingdom
(1)
For the purposes of this Part of this Schedule a person is related to a member of a pension scheme if—
(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.
(F22)
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.
Annotations
Textual amendments
- F1
Sch. 29A inserted (retrospective to 6.4.2006) by Finance Act 2006 (c. 25), s. 158(2), Sch. 21 para. 13
- F2
Sch. 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)