IFA pensions review claim
- (a) a "personal pension scheme" includes:
- (i) a personal pension scheme approved under Chapter IV Part XIV of ICTA 88;
- (ii) 'section 32' buy-out policies approved under Section 32 of Finance Act 1981 (now incorporated in Chapter I Part XIV of ICTA 88); and
- (iii) in relation to opt-outs and non-joiners, retirement annuity contracts approved under Chapter III Part XIV of ICTA 88; and
- (b) "ICTA 88" means the Income and Corporation Taxes Act 1988.