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  1. Point in time
    2007-01-02

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 approved under Chapter IV Part XIV of ICTA 88;
    2. (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
    3. (iii) in relation to opt-outs and non-joiners, retirement annuity contracts approved under Chapter III Part XIV of ICTA 88; and
  2. (b) "ICTA 88" means the Income and Corporation Taxes Act 1988.