Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Section 400: Interpretation
1734.This section gives the meaning of various terms used in the Chapter.
1735.It derives from definitions in Chapter 1 of Part 14 of ICTA.
1736.Subsection (1) includes a clarification of the meaning of “employee” and the definitions of “ administrator”, “relevant benefits” and “ex-spouse”.
1737.Section 611AA of ICTA defines “administrator” as follows:
the administrator of the scheme at that time shall be the trustee or trustees of the scheme.
the administrator of the scheme at that time shall be the scheme sponsor or scheme sponsors.
may at any time appoint a person who is, or persons who are, resident in the United Kingdom to be responsible for the discharge of all duties relating to the scheme which are imposed on the administrator under this Chapter.
the administrator of the scheme at that time shall be that person or those persons (and no other person).
1738.Section 612(1) of ICTA provides that “employee”
1739.The definition of “ex-spouse” derives from section 659D of ICTA as inserted by section 79 and paragraph 17 of Schedule 10 to Finance Act 2000.
1740.Section 612(1) of ICTA defines “relevant benefits” as follows:
‘relevant benefits’ means any pension, lump sum, gratuity or other like benefit given or to be given on retirement or on death, or by virtue of a pension sharing order or provision, or in anticipation of retirement, or, in connection with past service, after retirement or death, or to be given on or in anticipation of or in connection with any change in the nature of the service of the employee in question, except that it does not include any benefit which is to be afforded solely by reason of the disablement by accident of a person occurring during his service or of his death by accident so occurring and for no other reason.