[278B Annuities and scheme pensions: meaning of “related to”]
Finance Act 2004 (2004 c 12) | Legislation

[278B  Annuities and scheme pensions: meaning of “related to”]

[(1)     For the purposes of this Part, a dependants' annuity is “related to” a lifetime annuity payable to a member of a registered pension scheme if—

(a)     they are purchased either in the form of a joint life annuity or separately in circumstances in which the day on which the one is purchased is no earlier than seven days

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