Related Commentary  Related HMRC Manuals

574(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 7 of Schedule 28 to FA 2004), and

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