PSI5.4.1 - Contributions by Employers: Approved Schemes Tax Treatment - General

(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 preceding Sections of this Part deal with employer contributions to schemes which are exempt approved for the purposes of Chapter I, Part XIV, ICTA 1988. This means approved schemes established under irrevocable trust (section 592(1)(a)) and any other approved scheme on which a direction has been made under section 592(1)(b) (usually "Hancock" annuities - see Part 1 Section 4).

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