C1C3C4C2C5Part 4Pension schemes etc

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C3C4C2C5Chapter 1Introduction

Introductory

149Overview of Part 4

1

This Part contains tax provision about pension schemes and other similar schemes.

2

This Chapter defines some basic concepts.

3

As for the rest of this Part—

  • Chapter 2 is about the registration and de-registration of pension schemes,

  • Chapter 3 is about the payments that may be made by registered pension schemes and related matters,

  • Chapter 4 deals with tax reliefs and exemptions in connection with registered pension schemes,

  • Chapter 5 imposes tax charges in connection with registered pension schemes,

  • Chapter 6 is about some schemes that are not registered pension schemes,

  • Chapter 7 makes provision about compliance,and

  • Chapter 8 contains interpretation and other supplementary provisions.