F4abatement

section 279(1)

accounting period

section 834(1) of ICTA

F3acquiring an interest in property (for the purposes of the taxable property provisions)

paragraphs 12 and 27 to 29 of Schedule 29A

active member (of a pension scheme)

section 151(2)

active membership period (insections 221 to 223)

section 221(4) and (5)

amount crystallised

section 216

annual allowance

section 228

annual allowance charge

section 227(1)

annuity protection lump sum death benefit

paragraph 16 of Schedule 29

arrangement

section 152(1)

authorised surplus payment

section 177

available (in relation to a person’s lifetime allowance)

section 219

basic rate

F11section 6(2) of ITA 2007 (as applied by section 989 of that Act)

basic rate limit

F12section 20(2) of ITA 2007 (as applied by section 989 of that Act)

benefits (provided by pension scheme)

section 279(2)

benefit crystallisation event

section 216

the Board of Inland Revenue

section 279(1)

borrowing (in Chapter 3)

section 163

F3building (for the purposes of the taxable property provisions)

paragraph 7(2) of Schedule 29A

cash balance arrangement

section 152(3)

cash balance benefits

section 152(5)

chargeable gain

F13section 989 of ITA 2007

charity

F14section 989 of ITA 2007

company

F15section 992 of ITA 2007

compensation payment

section 178

contribution

sections188(4) to (6) and 195

defined benefits

section 152(7)

defined benefits arrangement

section 152(6)

defined benefits lump sum death benefit

paragraph 13 of Schedule 29

dependant’s alternatively secured pension fund

paragraph 25 of Schedule 28

F5dependants' annuity

paragraph 17 of Schedule 28

dependants' scheme pension

paragraph 16 of Schedule 28

F5dependants' short-term annuity

paragraph 20 of Schedule 28

dependant’s unsecured pension fund

paragraph 22 of Schedule 28

employee and employer (and employment)

section 279(1)

employment income

section 7(2) of ITEPA 2003

enhanced lifetime allowance regulations

section 256(2)

entitled (in relation to a lump sum)

section 166(2)

entitled (in relation to a pension)

section 165(3)

higher rate

F16section 6(2) of ITA 2007 (as applied by section 989 of that Act)

F3holding an interest in a person (for the purposes of the taxable property provisions)

paragraph 16(2) to (4) of Schedule 29A

F3holding an interest in property (for the purposes of the taxable property provisions)

paragraph 13 of Schedule 29A

F3holding directly an interest in a vehicle (for the purposes of the taxable property provisions)

paragraph 20(3) of Schedule 29A

F3holding directly an interest in property (for the purposes of the taxable property provisions)

paragraphs 14 and 15 of Schedule 29A

F3holding indirectly an interest in a vehicle (for the purposes of the taxable property provisions)

paragraph 20(4) of Schedule 29A

F3holding indirectly an interest in property (for the purposes of the taxable property provisions)

paragraph 16(1) of Schedule 29A

hybrid arrangement

section 152(8)

ill-health condition

paragraph 1 of Schedule 28

the individual (in sections 215 to 219)

section 214(5)

the Inland Revenue

section 279(1)

insurance company

section 275

F3investment-regulated pension scheme (for the purposes of the taxable property provisions)

paragraphs 1 to 3 of Schedule 29A

investments (in relation to a pension scheme)

section186(3) and (4)

liability (in Chapter 3)

section 163

lifetime allowance (in relation to a person)

section 218

lifetime allowance charge

section 214(1)

lifetime allowance enhancement factors

section 218(5)

lifetime allowance excess lump sum

paragraph 11 of Schedule 29

lifetime annuity

paragraph 3 of Schedule 28

loan (in Chapter 3)

section 162

lump sum death benefit

section 168(2)

market value

section 278

member (of a pension scheme)

section 151(1)

member’s alternatively secured pension fund

paragraph 11 of Schedule 28

member’s unsecured pension fund

paragraph 8 of Schedule 28

money purchase arrangement

section 152(2)

money purchase benefits

section 152(4)

F17net income

section 23 of ITA 2007 (as applied by section 989 of that Act),

net pay pension scheme

section 191(9)

normal minimum pension age

section 279(1)

occupational pension scheme

section 150(5)

overseas arrangement active membership period (in sections 224 to 226)

section 224(7) and (8)

overseas pension scheme

section 150(7)

payment (in Chapter 3)

section 161

payments (made by pension scheme)

section 279(2)

pension

section 165(2)

pension commencement lump sum

paragraph 1of Schedule 29

pension credit and pension debit

section 279(1)

F6pension death benefit

section 167(2)

pension input amount

section 229

pension input period

section 238

pension protection lump sum death benefit

paragraph 14 of Schedule 29

pension scheme

section 150(1)

the pension scheme (in sections 215 to 219)

section 214(5)

pension sharing order or provision

section 279(1)

pensioner member (of a pension scheme)

section 151(3)

period of account

F18section 989 of ITA 2007

personal representatives

F19section 989 of ITA 2007

property investment LLP

F20section 1004 of ITA 2007

public service pension scheme

section 150(3)

qualifying recognised overseas pension scheme

section 169(2)

recognised overseas pension scheme

section 150(8)

recognised overseas scheme arrangement (insections 224 to 226)

section 224(2) and (3)

registered pension scheme

section 150(2)

F8related dependants' annuity

paragraph 3(4A) of Schedule 29

F7related dependants' scheme pension

paragraph 3(7C) of Schedule 29

relevant overseas individual

section 221(3)

relevant UK earnings

section 189(2)

relevant UK individual

section 189

relevant valuation factor

section 276

relievable pension contributions

section 188(2) and (3)

F3residential property (for the purposes of the taxable property provisions)

paragraphs 7(1), 8 and 9 of Schedule 29A

retail prices index

F21section 989 of ITA 2007

scheme administrator

section 270 (but see also sections 271 to 274)

scheme chargeable payment

section 241

F3scheme-held taxable property

section 185B(3)

scheme manager

section 169(3)

scheme pension

paragraph 2 of Schedule 28

scheme sanction charge

section 239(1)

serious ill-health lump sum

paragraph 4 of Schedule 29

short service refund lump sum

paragraph 5 of Schedule 29

short service refund lump sum charge

section 205(1)

F5short-term annuity

paragraph 6 of Schedule 28

special lump sum death benefits charge

section 206(1)

sponsoring employer

section 150(6)

standard lifetime allowance

section 218(2) and (3)

sums and assets held for the purposes of an arrangement

section 279(3)

F3sums and assets held for the purposes of an arrangement (for the purposes of the taxable property provisions)

paragraph 5 of Schedule 29A

F3taxable property (for the purposes of the taxable property provisions)

paragraphs 6, 10 and 11 of Schedule 29A

F3the taxable property provisions

paragraph 1(3) of Schedule 29A

tax year

F22section 4(2) of ITA 2007 (as applied by section 989 of that Act)

the tax year 2006-07 etc.

F23section 4(4) of ITA 2007 (as applied by section 989 of that Act)

total income

F24section 23 of ITA 2007 (as applied by section 989 of that Act)

total pension input amount

section 229

transfer lump sum death benefit

paragraph 19 of Schedule 29

trivial commutation lump sum

paragraph 7 of Schedule 29

unauthorised employer payment

section 160(4)

unauthorised member payment

section 160(2)

unauthorised payment

section 160(5)

unauthorised payments charge

section 208(1)

unauthorised payments surcharge

section 209(1)

uncrystallised funds lump sum death benefit

paragraph 15 of Schedule 29

unsecured pension fund lump sum death benefit

paragraph17of Schedule 29

valuation assumptions (in relation to a person)

section 277

F3vehicle (in the taxable property provisions)

paragraph 20(2) of Schedule 29A

winding-up lump sum

paragraph 10 of Schedule 29

winding-up lump sum death benefit

paragraph 21 of Schedule 29