EIM15422 - Non-approved schemes: receipts excluded from charge: general
A receipt from a non-approved retirement benefits scheme which is otherwise chargeable under Section 394 ITEPA 2003 (see EIM15401 and EIM15421) may nevertheless be excluded from charge.
See the following guidance:
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Receipt from non-approved scheme (see EIM15400) |
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Prior employer contributions |
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Prior employee contributions |
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Small lump sums where no other pension scheme |
For examples see EIM15438.
