Paragraph 15
After note 44, insert—
“44A“Retirement annuity” means a periodical payment under a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988.”.
After note 44, insert—
“44A“Retirement annuity” means a periodical payment under a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988.”.