This section describes how the taxable yield on pension plans with life insurance companies and pension funds is determined.

The section contains:

• Determining taxable yield (section B.3.2.1)
• Special conditions in relation to claims for a share of non-allocated bonus reserves (B.3.2.2)
• Special conditions in relation to policies with entitlement to disability pension providing a regular income or premium exemption (section B.3.2.3)
• Special provisions in relation to determining the basis of taxation and required documentation (section B.3.2.4)