Net VATmeans the excess of any value added tax paid by you in respect of taxable supplies made to you, over any such tax received by you in respect of taxable supplies made by you, calculated with reference to the previous 12 months.”.
Occupational pensionmeans any pension or other periodical payment under an occupational pension scheme but does not include any discretionary payment out of a fund established for relieving hardship in particular cases. 42B “Personal pension scheme” has the same meaning as in section 191 of the Social Security Administration Act 1992 and, in the case of a self-employed earner, includes a scheme approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988. 42C “Retirement annuity contract” means a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988.”
Personal pensionmeans a pension or other periodical payment under a personal pension scheme within the meaning of section 191 of the Social Security Administration Act 1992 including, in the case of a self-employed earner, a scheme approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988. 44C Supplementary pensions are paid to servicemen’s widows, for example: (i) where the widow is aged 40 or over;
Personal pension schemehas the same meaning as in section 191 of the Social Security Administration Act 1992 and, in the case of a self-employed earner, includes a scheme approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988. 41C “Retirement annuity contract” means a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988.”
Retirement annuitymeans a periodical payment under a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988.”
Retirement annuity contractmeans a contract or trust scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988.”