This section describes the rules on reduction of the basis of taxation for plans taken out before the end of 1982 (transitional deduction).

The section covers

• Transitional deduction (B.7.1)
• Plans with banks and credit institutions, capital pension funds etc. (B.7.2)
• Plans with life insurance companies and pension funds (B.7.3)
• Labour Market Supplementary Pension Fund (ATP) (B.7.4)
• Employees' Capital Pension Fund (LD) (B.7.5)
• Partial disbursement (B.7.6)
• Transfer under Section 41 of PBL (B.7.7)