Related Commentary  Related CasesRelated HMRC Manuals

186(1)  No liability to income tax arises in respect of–

(a)income derived from investments or deposits held for the purposes of a registered pension scheme, or

(b)underwriting commissions applied for the purposes of a registered pension scheme which are not relevant foreign income and which would otherwise be chargeable to income tax under Chapter 8 of Part 5 of ITTOIA 2005 (income not otherwise charged).

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