Schedule 13 | Occupational and personal pension schemes ^F1

Part IAmendments of the Taxes Act 1988

Introductory

(1)Repealed

Exception of certain life policies from chargeable events legislation

(2)Repealed

No charge to tax under section 591C on conversion under Schedule 23ZA

(3)Repealed

Definition of “retirement benefits scheme"

(4)Repealed

Interpretation of Chapter 4IV of Part XIV

(5)Repealed

Approval of personal pension schemes

(6)Repealed

Conversion of certain approved retirement benefits schemes

(7)Repealed

Eligibility to make contributions

(8)Repealed

Insurance against risks relating to non-payment of contributions

(9)Repealed

Income withdrawals: the relevant date

(10)Repealed

Income withdrawals: purchase of two or more annuities

(11)Repealed

Income withdrawals after death of member

(12)Repealed

Other restrictions on approval

(13)Repealed

Multiple pension dates Et ceteralaetc

(14)Repealed

Tax relief on member’s contributions

(15)Repealed

Maximum amount of deductions

(16)Repealed

Carry-back of contributions

(17)Repealed

Election for contributions to be treated as paid in previous year

(18)Repealed

Abolition of carry-forward of relief

(19)Repealed

Earnings from pensionable employment

(20)Repealed

Meaning of “net relevant earnings"

(21)Repealed

Presumption of same level of relevant earnings Et ceteralaetc for 5 years

(22)Repealed

Higher level contributions after cessation of actual relevant earnings: modification of section 646B

(23)Repealed

Appeals

(24)Repealed

Old transitional provisions

(25)Repealed

Benefits under approved pension arrangements not to be income of settlor

(26)Repealed

Conversion of certain approved retirement benefits schemes

(27)Repealed

Part IITransitional provisions

Schemes approved before 6th April 2001 deemed to contain certain provisions

(28)Repealed

Deemed requisite evidence for the presumptions

(29)Repealed

Applications for approval

(30)Repealed