OpenLegislation

Chapter III RETIREMENT ANNUITIES

  1. 618Termination of relief under this Chapter, and transitional provisions.
  2. 619Exemption from tax in respect of qualifying premiums.
  3. 620Qualifying premiums.
  4. 621Other approved contracts.
  5. 622Substituted retirement annuity contracts.
  6. 623Relevant earnings.
  7. 624Sponsored superannuation schemes and controlling directors.
  8. 625Carry-forward of unused relief under section 619.
  9. 626Modification of section 619 in relation to persons over 50.
  10. 627Lloyd’s underwriters.
  11. 628Partnership retirement annuities.
  12. 629Annuity premiums of Ministers and other officers.