Part I Amendments of the Taxes Act 1988F1

Repealed

1. Introductory
2. Exception of certain life policies from chargeable events legislation
3. No charge to tax under section 591C on conversion under Schedule 23ZA
4. Definition of “retirement benefits scheme"
5. Interpretation of Chapter 4IV of Part XIV
6. Approval of personal pension schemes
7. Conversion of certain approved retirement benefits schemes
8. Eligibility to make contributions
9. Insurance against risks relating to non-payment of contributions
10. Income withdrawals: the relevant date
11. Income withdrawals: purchase of two or more annuities
12. Income withdrawals after death of member
13. Other restrictions on approval
14. Multiple pension dates Et ceteralaetc
15. Tax relief on member’s contributions
16. Maximum amount of deductions
17. Carry-back of contributions
18. Election for contributions to be treated as paid in previous year
19. Abolition of carry-forward of relief
20. Earnings from pensionable employment
21. Meaning of “net relevant earnings"
22. Presumption of same level of relevant earnings Et ceteralaetc for 5 years
23. Higher level contributions after cessation of actual relevant earnings: modification of section 646B
24. Appeals
25. Old transitional provisions
26. Benefits under approved pension arrangements not to be income of settlor
27. Conversion of certain approved retirement benefits schemes