32.3 Tax relief on taxpayer’s contributions

BUSINESSES vol 4(2) start-up, sale and purchase

32.3 Tax relief on taxpayer’s contributions

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There were also major changes in relation to the maximum amount of contributions which a taxpayer may put into a pension scheme. As from 6 April 2006,

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(1) START-UP

32.4 Relaxation of the rules on investment

32.5 Authorised payments by a registered pension scheme

32.6 Taxation of pension benefits received

33.1 Registered personal pension plans

33.2 Self-invested personal pensions

32.3 Tax relief on taxpayer’s contributions

32.3 Tax relief on taxpayer’s contributions

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(1) START-UP

32.4 Relaxation of the rules on investment

32.5 Authorised payments by a registered pension scheme

32.6 Taxation of pension benefits received

33.1 Registered personal pension plans

33.2 Self-invested personal pensions

33.3 Stakeholder pensions

34.1 Occupational pension schemes

34.2 Additional voluntary contributions

34.3 Small self-administered schemes

34.4 Personal pension plans

34.5 Employer-financed retirement benefits schemes

35.1 Income tax

35.2 Capital gains tax

35.3 Inheritance tax

36.1 Introduction

36.2 Income tax

36.3 Capital gains tax

36.4 Inheritance tax

37.1 Introduction

37.2 Capital gains tax

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32.3 Tax relief on taxpayer’s contributions

32.3 Tax relief on taxpayer’s contributions

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