Commentary

I3.155 Dispositions conferring retirement benefits

IHT, trusts and estates

I3.155 Dispositions conferring retirement benefits

I3.155 Dispositions conferring retirement benefits

Without prejudice to the general rule regarding dispositions allowable in computing profits or gains (see I3.154), certain dispositions made by employers in connection with the provision of retirement and other benefits to employees are also not transfers of value1.

Contributions made after 5 April 2006 under a registered pension scheme within the meaning of FA 2004, ss 149–284 (Pt 4)2, or under a pension scheme for non-residents to which ICTA 1988, s 615(3)3 applies, or a qualifying non-UK pension scheme4, in respect of an employee of the person making the disposition, are not transfers of

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