HC Deb 20 February 1989 vol 147 c474W
Mr. Jack

To ask the Chancellor of the Exchequer if he will publish in theOfficial Report details of tax reliefs which apply to the incomes and capital gains accruing to private occupational pension funds.

Mr. Norman Lamont

If a pension scheme meets the conditions laid down for tax approval its investment income and gains are exempt from tax, but any trading profits or other forms of income are taxable.