Personal pensions – the new rules reviewed

Rules relating to personal pensions were substantially revised with effect from 6 April 2001 when stakeholder pensions were introduced. This article deals with the tax rules for personal pensions in existence before and after 6 April 2001 and also the new 'stakeholder' pensions available from 6 April 2001. A hot exam topic for 2002! Article by Alison Priest MA, ATII, Solicitor, a tax writer with BPP Taxation Courses, published in the Education supplement of the February 2002 issue of Tax Adviser. DOWNLOAD FULL DOCUMENT

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February 2002 by