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income withdrawals

      1. 39(a) (as defined in paragraph 7 of Schedule 28 to the Finance Act 2004) in relation to a member of a pension scheme:39
        1. (i) if the member has not reached the age of 75, amounts (other than the payment of annuity) which the member is entitled to be paid from the member's unsecured pension fund (as defined in paragraph 8 of that Schedule) in respect of an arrangement;39
        1. (ii) if the member has reached the age of 75, amounts which the member is entitled to be paid from the member's alternatively secured pension fund (as defined in paragraph 11 of that Schedule) in respect of an arrangement; or39
      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 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.