{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-646F",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-646F.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/646F",
  "kind": "section",
  "number": "646F",
  "heading": "Interpretation of sections 646B to 646E",
  "text": "In sections 646B to 646E, an expression listed in the first column of the table has the meaning given by the provision of FA 2004 listed against that expression in the second column of the table.\nExpression\nProvision of FA 2004\ndependant\nSchedule 28, paragraph 15\ndependants' annuity\nSchedule 28, paragraph 17\ndependant's drawdown pension fund\nSchedule 28, paragraph 22\ndependant's flexi-access drawdown fund\nSchedule 28, paragraph 22A\ndependants' income withdrawal\nSchedule 28, paragraph 21\ndependants' short-term annuity\nSchedule 28, paragraph 20\ninsurance company (in sections 646B and 646C)\nsection 275\nlifetime annuity\nSchedule 28, paragraph 3\nmoney purchase arrangement\nsection 152\nnominee\nSchedule 28, paragraph 27A\nnominees' annuity\nSchedule 28, paragraph 27AA\nnominee's flexi-access drawdown fund\nSchedule 28, paragraph 27E\nnominees' short-term annuity\nSchedule 28, paragraph 27C\noverseas pension scheme\nsection 150(1) and (7)\nrelevant non-UK scheme\nSchedule 34, paragraph 1(5)\nsuccessor\nSchedule 28, paragraph 27F\nsuccessors' annuity\nSchedule 28, paragraph 27FA\nsuccessor's flexi-access drawdown fund\nSchedule 28, paragraph 27K\nsuccessors' short-term annuity\nSchedule 28, paragraph 27H",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 646B-646F inserted (with effect in accordance with Sch. 4 para. 17(2) of the amending Act) by Finance Act 2015 (c. 11), Sch. 4 para. 17(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/646F",
    "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."
}