BIM46000 - Specific deductions: pension schemes: contents
This chapter deals with the deductions which can be made in calculating trade profits for contributions to pension schemes by employers. The guidance applies to contributions made on or after 6 April 2006 and covers registered pension schemes and employer-financed retirement benefit schemes.
Please click on the number alongside to go direct to each page.
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BIM46001Pension schemes: introduction
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BIM46005Overview
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BIM46010Timing of deductions
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BIM46015Meaning of employer
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BIM46020Recharging of contributions in multi-employer schemes
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BIM46025Capital expenditure: purchase of a business
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BIM46030Wholly & exclusively: introduction
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BIM46035Wholly & exclusively: controlling directors & shareholders
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BIM46040Wholly & exclusively: cessation of a trade
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BIM46045Wholly & exclusively: payments made pursuant to S75 Pensions Act 1995
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BIM46050Wholly & exclusively: payments enforceable by the Pensions Regulator
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BIM46055Wholly and exclusively: orphan liabilities/deferred members
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BIM46060Wholly & exclusively: sale of a shares in a subsidiary
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BIM46065Wholly & exclusively: multi-employer schemes: reputation of the business and the morale of continuing scheme members
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BIM46070Wholly & exclusively: payments by third parties
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BIM46075Employer contributions linked to salary sacrifice arrangements
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BIM46080Cross border schemes
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BIM46085Industry wide schemes
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BIM46090Pensions Act levy
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BIM46140Employer-financed retirement benefits schemes
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BIM46145Pensions: S615 schemes
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BIM46150Anti avoidance