Commentary

D7.576 Pension business

Corporate tax
Corporate tax | Commentary

D7.576 Pension business

Corporate tax | Commentary

D7.576 Pension business

The rules in this division apply for accounting periods beginning before 1 January 2013. For accounting periods beginning on or after 1 January 2013 see Division D7.4.

The definition of pension business changed following the coming into force on 6 April 2006 of the simplified tax regime for pension schemes ('A Day')1. From that date, pension business is defined as so much of a company's business as is referable to contracts under a registered pension scheme or the reinsurance of such business2. If a pension scheme ceases to be registered solely as a result of the withdrawal

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