Approved scheme

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Revision as of 13:13, 30 October 2013 by imported>Doug Williamson (Add non-pensions definition 2. and categorise page. Source: http://www.hmrc.gov.uk/working/bens-shares-tips/shareschemes.htm)
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UK Pensions and tax.

1. A retirement benefit scheme approved by Her Majesty's Revenue & Customs (HMRC) in the UK, and thus qualifying for certain advantageous tax treatments.

2. One of a number of employee share schemes approved by HMRC, similarly qualifying for preferential tax treatment.


See also

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