Part III Income Tax, Corporation Tax and Capital Gains Tax
Pensions and insurance, etc.
80 Purchased life annuities.
Section 657(2) of the Taxes Act 1988 (annuities not treated as purchased life annuities within section 656) shall have effect, and shall be deemed always to have had effect, with the substitution of the following paragraph for the βorβ at the end of paragraph (d)β
da
to any annuity purchased under or for the purposes of a scheme approved by virtue of section 591 or in pursuance of any obligation imposed, or offer or invitation made, under or in connection with any such scheme;