Content Options:

Content Options

View Options:


You are viewing the version of the document as on 2023-07-26.

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