EIM15403 - Non-approved schemes: definition of "relevant benefits"

Section 612(1) ICTA 1988

바카라 사이트˜Relevant benefits바카라 사이트™ are defined as any pension, lump sum, gratuity or other like benefit given:

  • on retirement (see EIM15404) or on death (see example EIM15435), or
  • in anticipation of retirement (see EIM15426), or
  • after retirement or death in connection with past service (see EIM15426), or
  • on or in anticipation of or in connection with any change in the nature of the employee바카라 사이트™s service (see EIM15426) or
  • by virtue of a pension sharing order or provision

Only cash benefits count as 바카라 사이트˜relevant benefits바카라 사이트™ (see example at EIM15432).

But the definition did not include benefits provided solely by reason of an employee바카라 사이트™s disablement or death by accident occurring whilst he or she is in the employer바카라 사이트™s service (see example EIM15436) nor benefits provided on ill-health (see EIM15405).