part b - .pptVIP

Contributing to a pension scheme Changes to tax relief for pension contributions from 2011/2012 From 6 April 2011, income tax relief on pension contributions will be restricted for individuals with high incomes. Between 22 April 2009 and 5 April 2011, individuals cannot take advantage of pension tax relief by making large additional pension contributions before the new rules take effect because of anti-forestalling rules which restrict tax relief on such contributions. Exam focus point School of Management HUST PART B - 5 Pensions 1 Types of pension scheme and membership 2 Contributin