# Finance Act 2004, Section 280: Abbreviations and general index Extent: E+W+S+N.I. (1) In this Part— “NIA 1965” means the National Insurance Act 1965 (c. 51), “NIA(NI) 1966” means the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.)), “TMA 1970” means the Taxes Management Act 1970 (c. 9), “ICTA 1970” means the Income and Corporation Taxes Act 1970 (c. 10), “ICTA” means the Income and Corporation Taxes Act 1988 (c. 1), “SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4), “SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), “TCGA 1992” means the Taxation of Chargeable Gains Act 1992 (c. 12), “WRPA 1999” means the Welfare Reform and Pensions Act 1999 (c. 30), “WRP(NI)O 1999” means the Welfare Reform and Pensions (Northern Ireland) Order 1999 (S.I. 1999/ 3147 (N.I. 11)), “FISMA 2000” means the Financial Services and Markets Act 2000 (c. 8), ... “ITEPA 2003” means the Income Tax (Earnings and Pensions) Act 2003 (c. 1), ... “ITTOIA 2005” means the Income Tax (Trading and Other Income Act) 2005 ... “ITA 2007” means the Income Tax Act 2007, “FA 2008” means the Finance Act 2008, ... “CTA 2009” means the Corporation Tax Act 2009 and “CTA 2010” means the Corporation Tax Act 2010 “FA 2012” means the Finance Act 2012 (2) In this Part the following expressions are defined or otherwise explained by the provisions indicated— abatement section 279(1) accounting periodsection 834(1) of ICTA acquiring 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) . . .. . . additional rate section 6(2) of ITA 2007 (as applied by section 989 of that Act) . . .. . . annual allowancesection 228 annual allowance chargesection 227(1) annuity protection lump sum death benefitparagraph 16 of Schedule 29 arrangementsection 152(1) authorised surplus paymentsection 177 . . .. . . basic rate section 6(2) of ITA 2007 (as applied by section 989 of that Act) basic rate limit section 10 of ITA 2007 (as applied by section 989 of that Act) benefits (provided by pension scheme)section 279(2) . . .. . . the Board of Inland Revenuesection 279(1) borrowing (in Chapter 3)section 163 building (for the purposes of the taxable property provisions) paragraph 7(2) of Schedule 29A cash balance arrangementsection 152(3) cash balance benefitssection 152(5) chargeable gain section 989 of ITA 2007 charity section 989 of ITA 2007 . . .. . . CMP periodic income section 279(1G) collective money purchase arrangement section 152(3A) collective money purchase benefits section 152(5A) collective money purchase scheme section 274ZZB company section 992 of ITA 2007 compensation paymentsection 178 consumer prices index section 279(1) contributionsections188(4) to (6) and 195 defined benefitssection 152(7) defined benefits arrangementsection 152(6) defined benefits lump sum death benefitparagraph 13 of Schedule 29 . . .. . . dependant (of a member of a registered pension scheme) paragraph 15 of Schedule 28 dependants' annuity paragraph 17 of Schedule 28 dependant's flexi-access drawdown fund paragraph 22A of Schedule 28 dependants' scheme pensionparagraph 16 of Schedule 28 dependants' short-term annuity paragraph 20 of Schedule 28 . . .. . . dependant's drawdown pension fund paragraph 22 of Schedule 28 disqualifying pension credit section 278A dormant (in relation to a body corporate) section 279(1E) drawdown pension fund lump sum death benefit paragraph 17 of Schedule 29 employee and employer (and employment)section 279(1) employment incomesection 7(2) of ITEPA 2003 enhanced lifetime allowance regulationssection 256(2) entitled (in relation to a lump sum)section 166(2) entitled (in relation to a pension)section 165(3) flexi-access drawdown fund lump sum death benefit paragraph 17A of Schedule 29 higher rate section 6(2) of ITA 2007 (as applied by section 989 of that Act) higher rate limit section 10 of ITA 2007 holding an interest in a person (for the purposes of the taxable property provisions) paragraph 16(2) to (4) of Schedule 29A holding an interest in property (for the purposes of the taxable property provisions) paragraph 13 of Schedule 29A holding directly an interest in a vehicle (for the purposes of the taxable property provisions) paragraph 20(3) of Schedule 29A holding directly an interest in property (for the purposes of the taxable property provisions) paragraphs 14 and 15 of Schedule 29A holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions) paragraph 20(4) of Schedule 29A holding indirectly an interest in property (for the purposes of the taxable property provisions)paragraph 16(1) of Schedule 29A hybrid arrangementsection 152(8) ill-health conditionparagraph 1 of Schedule 28 the individual (in sections 215 to 219)section 214(5) the Inland Revenuesection 279(1) insurance companysection 275 investment-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 annuityparagraph 3 of Schedule 28 loan (in Chapter 3)section 162 lump sum death benefitsection 168(2) market valuesection 278 Master Trust scheme section 274ZZA member (of a pension scheme)section 151(1) . . .. . . member's drawdown pension fund paragraph 8 of Schedule 28 member's flexi-access drawdown fund paragraph 8A of Schedule 28 member’s unsecured pension fundparagraph 8 of Schedule 28 money purchase arrangementsection 152(2) money purchase benefitssection 152(4) net income section 23 of ITA 2007 (as applied by section 989 of that Act), net pay pension schemesection 191(9) nominee (of a member of a registered pension scheme) paragraph 27A of Schedule 28 nominees' annuity paragraph 27AA of Schedule 28 nominees' drawdown pension paragraph 27B of Schedule 28 nominee's flexi-access drawdown fund paragraph 27E of Schedule 28 nominees' income withdrawal paragraph 27D of Schedule 28 nominees' short-term annuity paragraph 27C of Schedule 28 normal minimum pension agesection 279(1) occupational pension schemesection 150(5) . . .. . . overseas pension schemesection 150(7) payment (in Chapter 3)section 161 payments (made by pension scheme)section 279(2) pensionsection 165(2) pensionable age section 279(1) pension commencement excess lump sum paragraph 3C of Schedule 29 pension commencement lump sumparagraph 1of Schedule 29 pension credit and pension debitsection 279(1) pension death benefit section 167(2) pension input amountsection 229 pension input period sections 238 to 238ZB pension protection lump sum death benefitparagraph 14 of Schedule 29 pension schemesection 150(1) the pension scheme (in sections 215 to 219)section 214(5) pension sharing order or provisionsection 279(1) pensioner member (of a pension scheme)section 151(3) period of account section 989 of ITA 2007 personal representatives section 989 of ITA 2007 property investment LLP section 1004 of ITA 2007 public service pension schemesection 150(3) qualifying recognised overseas pension schemesection 169(2) recognised overseas pension schemesection 150(8) . . .. . . registered pension schemesection 150(2) related dependants' annuity section 278B(1) related nominees' annuity section 278B(2) related dependants' scheme pension “section 278B(3) . . .. . . relevant UK earningssection 189(2) relevant UK individualsection 189 relevant valuation factorsection 276 relievable pension contributionssection 188(2) and (3) residential property (for the purposes of the taxable property provisions) paragraphs 7(1), 8 and 9 of Schedule 29A retail prices index section 989 of ITA 2007 scheme administratorsection 270 (but see also sections 271 to 274) scheme chargeable paymentsection 241 scheme-held taxable property section 185B(3) scheme managersection 169(3) scheme pensionparagraph 2 of Schedule 28 scheme sanction chargesection 239(1) . . .. . . . . .. . . . . .. . . Scottish taxpayersection 989 of ITA 2007 serious ill-health lump sumparagraph 4 of Schedule 29 . . .. . . short service refund lump sumparagraph 5 of Schedule 29 short service refund lump sum chargesection 205(1) short-term annuity paragraph 6 of Schedule 28 special lump sum death benefits chargesection 206 sponsoring employersection 150(6) . . .. . . successor (of a member of a registered pension scheme) paragraph 27F of Schedule 28 successors' annuity paragraph 27FA of Schedule 28 successors' drawdown pension paragraph 27G of Schedule 28 successor's flexi-access drawdown fund paragraph 27K of Schedule 28 successors' income withdrawal paragraph 27J of Schedule 28 successors' short-term annuity paragraph 27H of Schedule 28 sums and assets held for the purposes of an arrangementsection 279(3) sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions) paragraph 5 of Schedule 29A taxable property (for the purposes of the taxable property provisions) paragraphs 6, 10 and 11 of Schedule 29A the taxable property provisions paragraph 1(3) of Schedule 29A tax year section 4(2) of ITA 2007 (as applied by section 989 of that Act) the tax year 2006-07 etc. section 4(4) of ITA 2007 (as applied by section 989 of that Act) total income section 23 of ITA 2007 (as applied by section 989 of that Act) total pension input amountsection 229 . . .. . . . . .. . . trivial commutation lump sumparagraph 7 of Schedule 29 unauthorised collective money purchase schemesection 274ZZB(4) unauthorised employer paymentsection 160(4) . . .. . . unauthorised Master Trust scheme section 274ZZA(5) unauthorised member paymentsection 160(2) unauthorised paymentsection 160(5) unauthorised payments chargesection 208(1) unauthorised payments surchargesection 209(1) uncrystallised funds lump sum death benefitparagraph 15 of Schedule 29 uncrystallised funds pension lump sum paragraph 4A of Schedule 29 . . .. . . valuation assumptions (in relation to a person)section 277 vehicle (in the taxable property provisions) paragraph 20(2) of Schedule 29A winding-up lump sumparagraph 10 of Schedule 29 . . .. . . --- Source: https://www.legislation.gov.uk/ukpga/2004/12/section/280 (the official version) Page: https://openlegislation.uk/finance-act-2004/section-280 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.