Status: You are viewing the version of the handbook as on 2016-10-03.

IFA pensions review claim

    11a claim arising from the sale of a personal pension scheme by a former member of PIA which was an independent financial adviser; in this definition:

      1. (a) a "personal pension scheme" includes:
        1. (i) a personal pension scheme that was60 approved under Chapter IV Part XIV of ICTA 88 (when that chapter was in force)60;
        1. (ii) a60 'section 32' buy-out60 policy that was60 approved under Section 32 of the60 Finance Act 1981 60(when that Act was in force)60; and
        1. (iii) in relation to opt-outs and non-joiners, a60 retirement annuity60 contract that was60 approved under Chapter III Part XIV of ICTA 88 (when sections 618 to 628 of that Chapter were in force)60; and
      1. (b) "ICTA 88" means the Income and Corporation Taxes Act 1988.