(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
The main sections with which General Section will be
concerned are now to be found in Chapter I of Part XIV, and
Schedules 22, 23 and 29 ICTA 1988 as follows:
| ICTA 1988 reference | Previous reference |
| Section 590 | FA 1970, Section 19 |
| Section 591 | FA 1970, Section 20 |
| Section 592 |
|
| Schedule 29, Para 26 (inserts a new section 149B into CGTA 1979) | FA 1970, Section 21 |
| Section 593 | FA 1970, Schedule 5 Para 6A |
| Section 594 | FA 1970, Section 22 |
| Section 595 | FA 1970, Section 23 |
| Section 596 | FA 1970, Section 24 |
| Section 597 | FA 1970, Schedule 5 Para 1 |
| Section 598 | FA 1970, Schedule 5 Para 2 |
| Section 599 | FA 1970, Schedule 5 Para 3 |
| Section 600 | FA 1971 Schedule 3 Para 9 |
| Sections 601-603 | FA 1986, Schedule 12 Para 1 |
| Section 604 | FA 1970, Schedule 5 Para 6 |
| Section 605 | FA 1970, Schedule 5 Paras 7&8 |
| Section 606 | FA 1970, Schedule 5 Para 9 |
| Section 608 | FA 1980 Section 36 |
| Section 610 | FA 1971, Section 22 |
| Section 611 | FA 1970, Section 25 |
| Section 612 | FA 1970, Section 26 |
| Schedule 22 | FA1986, Schedule 12 Part II |
| Schedule 23 | F(No2)A 1987, Schedule 3, Part II |
Other references with which General Sections will not be
directly concerned are:
| ICTA 1988 reference | Previous reference |
| Section 618-624 | ICTA 1970 sections 226-227(retirement annuities) |
| Section 630-655 | F(No2)A 1987 sections 18-56(personal pensions) |
| Section 148 | ICTA 1970 section 187(payment on retirement or removal from office) |
| Section 188 | ICTA 1970 section 188 (exceptions from section 148) |
| Section 431(4)(b) | ICTA 1970 section 323(4)(aa)(premiums referred to pensions business) |
| Section 707 | ICTA 1970 section 460 (cancellation of tax advantages from certain transactions in securities) |
