retirement annuity contract definition

retirement annuity contract means a contract or scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988;
retirement annuity contract means an annuity contract under Section 403, Internal Revenue Code of 1954 (26 U.S.C. Section 403 (1986)).
retirement annuity contract means a contract or scheme approved under section 49 of the Income Tax Act 1970.

More Definitions of retirement annuity contract

retirement annuity contract means a contract or trust scheme approved by the Assessor of Income Tax;
retirement annuity contract means a contract made before 1st July 1988 and approved by the Board under or by virtue of any provision of Chapter III of Part XIV of the Taxes Act 1988.
retirement annuity contract means a contract approved by the Revenue Commissioners in accordance with Chapter 2 of this Part;
retirement annuity contract means an allocated or unallocated group annuity contract that is
retirement annuity contract means an annuity contract for the time being approved by the Board of Inland Revenue as having for its main object the provision of a life annuity in old age or the provision of an annuity for a partner or dependant and in respect of which relief from income tax may be given on any premium;
retirement annuity contract means an annuity
retirement annuity contract means an annuity contract or trust scheme approved under section 620 or 621 of the Income and Corporation Taxes Act 1988 or a substituted contract within the meaning of section 622(3) of that Act which became a registered pension scheme by virtue of paragraph 1(1)(f) of Schedule 36 to the Finance Act 2004,”.