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 790E
Taxation of certain investment returns to relevant pension arrangements
Section 790E removes the normal pension tax reliefs where an ARF investor's assets are used in a way that channels investment returns to a connected person's pension scheme.
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.