Content Options

Content Options

View Options

You are viewing the version of the document as on 2023-12-07.

pension buy-out contract

    50a pension policy bought from an insurer using funds from:

      1. (a) a scheme that was approved under Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 when that chapter was in force; or
      1. (b) a scheme that is a registered pension scheme under Chapter 2 of Part 4 of the Finance Act 2004.