# Income Tax (Trading and Other Income) Act 2005, Section 479: Exclusion of pension policies


This Chapter does not apply to a policy of insurance which—
(a) constitutes a registered pension scheme, or
(b) is issued or held in connection with such a scheme.

---
Source: https://www.legislation.gov.uk/ukpga/2005/5/section/479 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-479
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.