186 Income

Chapter 4
Registered Pension Schemes: Tax Reliefs and Exemptions

Scheme investments

186 Ìý±õ²Ô³¦´Ç³¾±ð

(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

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