►This section describes what pension providers must include in the basis of taxation. ◄

►The section covers◄

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• Basis of taxation for pension providers mentioned in Section 1(2), Items 3-6 and 9 of PAL (B.5.1)
• Basis of taxation for pension providers mentioned in Section 1(2), Items 1, 2, 7 and 8 of PAL (B.5.2)
• Taxation of non-allocated funds in life insurance companies, insurance companies etc. (B.5.3)
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