# Finance Act 2004, Paragraph 4

Extent: E+W+S+N.I.

(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.
(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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29A/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29A/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.