RPSM02104000 - Technical Pages: Registering a pension scheme with HMRC: deferred annuity contracts (buyout policies, section 32 contracts and assigned policies): Contents
Contents
What is a buyout policy or section 32 contract? |
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What is an assigned policy? |
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Pre-6 April 2006 deferred annuity contracts |
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Policies or contracts set up/assigned on or after 6 April 2006 |
