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Practical Income Manual 2019.

c) Transitional regime of reductions applicable to benefits received in the form of capital derived from private social security systems

  1. Benefits of collective insurance contracts that implement company pension commitments
  2. Benefits received in the form of capital derived from other private social security systems (pension plans, social security mutual societies and insured pension plans)
  3. Temporary limits for the application of reductions of the transitional regime
  4. Summary table