PSI17.1.11 - Tax Treatment of Approved Schemes and Payments by Approved Schemes: Tax Treatment of Approved Schemes - Buy-Out Policies

(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)

[PN17.18]

Buy-out policies which satisfy the requirements of PSI13.4.7-11 qualify for pension business treatment.