This section describes the pension plans which are subject to taxation of yields from pension plan assets under Section 1(1), Items 2-4 of PAL. The section describes:

• Pension accounts covered by Section 42 of PBL (A.1.3.1)
• Contributory pension accounts under Section 51 of PBL (A.1.3.2)
• Accounts under the Special Pension Savings Scheme (A.1.3.3)