PSI17.1.31 - Tax Treatment of Approved Schemes and Payments by Approved Schemes: Tax Treatment of Approved Schemes – Stock Lending - Other Non-Exempt Transactions

(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)

[PN17.10]

The profits or gains from some other transactions by exempt approved schemes are chargeable to tax. Examples are dividend stripping (see PSI2.2.7) and a scheme becoming a limited partner in a partnership (see PSI2.2.8).