- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
6.—(1) “Retained benefits” means the total of any pensions, including the annual equivalent of any lump sum, payable to the participator—
(a)in respect of employment before the participator entered pensionable employment, under a retirement benefits scheme or under an annuity contract falling within section 431 (4)(d) of the Taxes Act; or
(b)under a retirement annuity contract or trust scheme approved under Chapter III of Part XIV of the Taxes Act; or
(c)under a personal pension scheme.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: