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