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  2. Point in time
    2024-11-02

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 scheme60 for the provision of relevant benefits by means of an annuity contract made with an insurance company of the employee's choice560 where that contract:60
    1. (i) was approved under section 591(2)(g) of the Income and Corporation Taxes Act 1988 (when that section was in force); or60
    2. (ii) is a registered pension scheme under Chapter 2 of Part 4 of the Finance Act 2004.60