Superannuation funds
– see also Retirement benefit schemes
Approved pre-6 April 1980 divorce, sharing on
Legislation/Regulatory –
ESC B43
Capital gains tax
Legislation/Regulatory –
TCGA92 s. 237
Generally
Legislation/Regulatory –
SI 2001/1004 Sch. 3, Pt. VI, para. 11
Repayment of relief
Legislation/Regulatory –
ICTA88 s. 614(5)
Sponsored superannuation schemes, annuities under