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:
- (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
- (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
- (b) "ICTA 88" means the Income and Corporation Taxes Act 1988.