Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Taxes Consolidation Act 1997 section 779A
Transactions deemed to be pensions in payment
Section 779A ensures that investment transactions of small self-administered pension schemes are carried out on an arm's length basis, by treating non-arm's length transactions as pension payments subject to tax.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.