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HMRC internal manual

Capital Gains Manual

Retirement benefits schemes: exemption: other funds

TCGA92/S271 (1) (b), (c) & (d)Exemption for gains accruing on the disposal of assets of certain other funds is given under TCGA92/S271 (1)(b), (c), (d). These funds include

  • The House of Commons Members’ Fund
  • The Parliamentary Contributory Pension Fund
  • Any supplementary scheme under Section 158 Social Security Act 1975
  • Certain Indian Family Pension Funds
  • Pension funds established in the United Kingdom by colonial governments
  • The Overseas Superannuation Scheme
  • The Central African Pension Fund CG67663-67691 Retirement benefits schemes
  • The Overseas Service Pension Fund
  • Certain superannuation funds for employees in a business carried on abroad
  • Trust schemes approved by the Board for the provision of retirement annuities for self-employed persons in a particular profession.