The Finance Act

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The Finance Act

A late amendment to the Finance Act 2017 has introduced a valuable benefit for holders of self-employed annuity policies. Up to now, except in connection with special schemes administered by trustees, the Inland Revenue have only been prepared to approve policies which obliged the policyholder to take his annuity from the life office with which he had placed his premiums.

The new rule allows approval to be given to a policy which gives the policyholder the right to have the accumulated fund transferred to another life office if he wishes. This enables him to obtain the best pension possible... see: The Finance Act

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