149Overview of Part 4U.K.
(1)This Part contains tax provision about pension schemes and other similar schemes.
(2)This Chapter defines some basic concepts.
(3)As for the rest of this Part—
Chapter 2 is about the registration and de-registration of pension schemes,
Chapter 3 is about the payments that may be made by registered pension schemes and related matters,
Chapter 4 deals with tax reliefs and exemptions in connection with registered pension schemes,
Chapter 5 imposes tax charges in connection with registered pension schemes,
Chapter 6 is about some schemes that are not registered pension schemes,
Chapter 7 makes provision about compliance,and
Chapter 8 contains interpretation and other supplementary provisions.