handles the tax approval of pension schemes and taxation of contributions and advantages. FSAVCS A registered pension scheme that was initially accepted by the Board earlier than 6 April 2006 as a retirement benefits scheme by advantage of part 591(2)(h) Income and Corporation Taxes Act 1988, established by a pension supplier or the trustees of an accredited centralised scheme for non-associated employers to which the employer does not contribute and which offers benefits extra to those provided by a scheme to which the employer does contribute.
Forfeiture Term describing termination or suspension of all or a part of the benefits payable
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