574 “Pension”: interpretation
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

574  “Pension”: interpretation

[(1)     For the purposes of this Chapter “pension” includes—

(a)     an annuity under, or purchased with sums or assets held for the purposes of, or representing acquired rights under, a relevant non-UK scheme or an overseas pension scheme,

[(aa)     a relevant lump sum (see section 574A),]

(b)     an amount paid under a relevant non-UK scheme or an overseas pension scheme which, if the scheme were a registered pension scheme, would be income withdrawal . . . (within the meaning of [paragraph

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