income withdrawals

1. (a) (as defined in paragraph 7 of schedule 28 to the Finance Act 2004) in relation to a member of a pension scheme, amounts (other than an annuity) which the member is entitled to be paid from the member’s:
   1. (i) capped drawdown pension fund in respect of an arrangement; or
   1. (ii) flexi-access drawdown pension fund in respect of an arrangement; or
1. (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, an investor or a policyholder includes, after that person's death, his surviving spouse, his surviving civil partner or anyone who is, at that time, his dependant, or both.