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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Policies and contracts to which Chapter 9 applies

  • Section 473 Policies and contracts to which Chapter 9 applies: general
  • Section 473A Connected policies or contracts treated as single policy or contract
  • Section 474 Special rules: qualifying policies
  • Section 475 Special rules: personal portfolio bonds
  • Section 476 Special rules: foreign policies
  • Section 477 Special rules: certain older policies and contracts
  • Section 478 Exclusion of mortgage repayment policies
  • Section 479 Exclusion of pension policies
  • Section 480 Exclusion of excepted group life policies
  • Section 481 Excepted group life policies: conditions about benefits
  • Section 482 Excepted group life policies: conditions about persons intended to benefit
  • Section 483 Exclusion of credit union group life policies
  1. Policies and contracts to which Chapter 9 applies
  2. Exclusion of pension policies

Section 479 | Exclusion of pension policies

From legislation.gov.uk

This Chapter does not apply to a policy of insurance which—

(a)constitutes a registered pension scheme, or

(b)is issued or held in connection with such a scheme.

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