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  1. Point in time
    2006-05-06

individual pension contract

a pension policy or pension contract under which contributions are paid to:

  1. (a) a personal pension scheme; or
  2. (b) a retirement benefits scheme, approved under section 591(2)(g) of the Income and Corporation Taxes Act 1988, for the provision of relevant benefits by means of an annuity contract made with an insurance company of the employee's choice5.