income withdrawals

1. 39(a) (as defined in paragraph 7 of schedule169172 28 to the Finance Act 2004) in relation to a member of a pension 3998scheme, amounts (other than an annuity) which the member is entitled to be paid from the member’s:14498
   1. (i) capped drawdown pension fund169172 in respect of an arrangement; or144
   2. (ii) flexi-access drawdown pension fund169172 in respect of an arrangement; or144
   98
2. (b) payments made under interim arrangements in accordance with section 28A of the Pension Schemes Act 1993;

in respect of an election to make income withdrawals, a reference to a retail client 68 , an investor or a policyholder includes, after that person's death, his surviving spouse, 37his surviving civil partner or anyone who is, at that time, his dependant, or both.