Certain income withdrawals are specifically exempt from the charge to income tax with effect from 6 April 2015. These are dependants’ or nominees’ income withdrawals (see ¶392-620) under a money purchase or cash balance arrangement (see ¶375-750 and ¶375-800) in respect of a deceased member of a registered pension scheme who died before reaching the age of 75 and paid from the dependant’s drawdown pension fund (see ¶392-600), the dependant’s flexi-access drawdown fund (see ¶392-610) or the nominee’s flexi-access drawdown fund (see ¶392-630)(ITEPA 2003, s. 579CZA(1)).

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