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Pensions Manual - Chapter 25 - Limit on Tax Relieved ...

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Tax and Duty Manual Pensions Manual – Chapter 25 4 2. Standard fund threshold (SFT) The SFT is the generally applicable maximum tax-relieved pension fund3 for an individual and is set at €2m4 from 1 January 2014 (the “specified date”5).The

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Pensions Manual - Chapter 25, Pensions Manual – Chapter 25, Pension