Examinership and Exempt approved status: Difference between pages

From ACT Wiki
(Difference between pages)
Jump to navigationJump to search
imported>Doug Williamson
(Link with US Chapter 11 procedure.)
 
imported>Administrator
(CSV import)
 
Line 1: Line 1:
''Irish insolvency law''.
''Pensions''.  
The status accorded to UK occupational pension schemes by Her Majesty's Revenue & Customs according them favourable treatment with respect to the tax deductibility of contributions and the tax free accumulation of income.


A procedure in Irish law, similar to the [[administration]] process in UK law.
== See also ==
 
* [[Approved scheme]]
 
* [[Her Majesty’s Revenue & Customs]]
Its purpose - in relation to a company in financial difficulties - is to secure either:
* [[Practice note]]
 
*Survival as a going concern, or, failing that
*A more advantageous realisation of the assets than would be possible under other arrangements.


== See also ==
* [[Administration]]
* [[Chapter 11]]
* [[Liquidation]]
* [[Receivership]]
* [[Insolvency]]

Revision as of 14:19, 23 October 2012

Pensions. The status accorded to UK occupational pension schemes by Her Majesty's Revenue & Customs according them favourable treatment with respect to the tax deductibility of contributions and the tax free accumulation of income.

See also


Retrieved from ‘https://wiki.treasurers.org/w/index.php?title=Examinership&oldid=19035’