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pension buy-out contract

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2005-01-01
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pension buy-out contract

50a pension policy bought from an insurer using funds from:

(a) a scheme that was approved under Chapter 1 of Part 14 of the Income and Corporation Taxes Act 1988 when that chapter was in force; or

(b) a scheme that is a registered pension scheme under Chapter 2 of Part 4 of the Finance Act 2004.

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