Status: You are viewing the version of the handbook as on 2019-01-03.

retirement annuity

    an individual pension policy effected before 1 July 198853 by a self-employed person or a person in non-pensionable employment which was53 approved under Chapter III, Part XIV of the Income and Corporation Taxes Act 1988 (when sections 618 to 628 of that Chapter were in force).53