GUIDANCE NOTES IR76 (2000)
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Personal Pension Schemes Inland Revenue GUIDANCE NOTES ON APPROVAL OF PERSONAL PENSION SCHEMES The legislation governing the tax treatment of personal pension schemes is contained in Chapter IV Part XIV of the Income and Corporation Taxes Act 1988 as amended by subsequent Finance Acts. These notes describe the practice of the Inland Revenue in approving schemes under that legislation. They also describe the tax consequences of approval. The guidance notes are in PDF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer. |
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