IFA pensions review claim
- (a) a "personal pension scheme" includes:
- (i) a personal pension scheme that was60 approved under Chapter IV Part XIV of ICTA 88 (when that chapter was in force)60;
- (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
- (b) "ICTA 88" means the Income and Corporation Taxes Act 1988.