Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Income Tax (Earnings and Pensions) Act 2003 section 586
Meaning of "retirement benefits scheme" etc.
Section 586 defines key terms used in the taxation of retirement benefits, including what constitutes a "retirement benefits scheme", how approval status is determined, and how third-party arrangements and employer references should be interpreted.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.