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Jargon Buster

YPT

A young person’s trust, see also 18-25 trust, created in FA 2006 as a form of replacement for A&M trusts.

Articles

Proposed Changes to Pensions Legislation

The draft Finance Bill was issued on 9 December 2010. Royal Assent is not expected until July 2011, so it is possible the laws summarised below may change before they are enacted. Comments on the draft legislation are invited before 9 February 2011.

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