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Section 237: Superannuation funds, annuities and annual payments.

Taxation of Chargeable Gains Act 1992 · 1992 c. 12View on legislation.gov.uk

Part VII: Other property, businesses, investments etc.

No chargeable gain shall accrue to any person on the disposal of a right to, or to any part of—

any allowance, annuity or capital sum payable out of any superannuation fund, or under any superannuation scheme, established solely or mainly for persons employed in a profession, trade, undertaking or employment, and their dependants, or
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
annual payments which are due under a covenant made by any person and which are not secured on any property.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.