Exemption order Employee Retirement Plan [pdf, 68 KB]
...and, where the transaction is relevant to a suspicious transaction report, transaction records in accordance with section 49(1) and (2)(a) - (f) of the Act are required on all transfers to the Plan from international sources. 3. The Trust Deed may permit voluntary contributions made other than through payroll to those sections of the Scheme which are subject to restrictions set out in the complying fund rules (as defined in section YA 1 of the Income Tax Act 2007), provided there is a c...