# Income Tax (Earnings and Pensions) Act 2003, Section 646F: Interpretation of sections 646B to 646E


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.
Expression
Provision of FA 2004
dependant
Schedule 28, paragraph 15
dependants' annuity
Schedule 28, paragraph 17
dependant's drawdown pension fund
Schedule 28, paragraph 22
dependant's flexi-access drawdown fund
Schedule 28, paragraph 22A
dependants' income withdrawal
Schedule 28, paragraph 21
dependants' short-term annuity
Schedule 28, paragraph 20
insurance company (in sections 646B and 646C)
section 275
lifetime annuity
Schedule 28, paragraph 3
money purchase arrangement
section 152
nominee
Schedule 28, paragraph 27A
nominees' annuity
Schedule 28, paragraph 27AA
nominee's flexi-access drawdown fund
Schedule 28, paragraph 27E
nominees' short-term annuity
Schedule 28, paragraph 27C
overseas pension scheme
section 150(1) and (7)
relevant non-UK scheme
Schedule 34, paragraph 1(5)
successor
Schedule 28, paragraph 27F
successors' annuity
Schedule 28, paragraph 27FA
successor's flexi-access drawdown fund
Schedule 28, paragraph 27K
successors' short-term annuity
Schedule 28, paragraph 27H

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/646F (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-646F
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.