{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-579D",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-579D.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/579D",
  "kind": "section",
  "number": "579D",
  "heading": "Interpretation",
  "text": "In this Chapter—\n“income withdrawal” has the meaning given by paragraph 7 of that Schedule;\n“nominees' income withdrawal\" has the meaning given by paragraph 27D of that Schedule;\n“successors' income withdrawal\" has the meaning given by paragraph 27J of Schedule 28 to FA 2004.\n“pension under a registered pension scheme” includes—\n(a)an annuity under, or purchased with sums or assets held for the purposes of, or representing acquired rights under, a registered pension scheme, and\n(b)income withdrawal or dependants' income withdrawal , or nominees' income withdrawal or successors' income withdrawal, under a registered pension scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 9 Ch. 5A inserted (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 31 para. 6 (with Sch. 36)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 579D substituted (with effect in accordance with Sch. 16 para. 85 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 22(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 579D inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(6)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 579D inserted (with effect in accordance with Sch. 2 para. 25(7) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 25(6)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/579D",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}