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HMRC internal manual

Capital Gains Manual

Non-resident companies: exemption for pension schemes

FA2001/S80(5) introduced TCGA92/S13(10B). Gains accruing on or after 7 March 2001 which would be attributed to pension schemes under the normal rules will not be so attributed if the pension scheme itself is exempt from tax on capital gains on their own investments. If any further guidance is required please contact Capital Gains Technical Group.