exempt scheme
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The result of Mr Darling's announcement is that about two-thirds of all UK companies will be exempt from the scheme, which is designed to offer a simple no-frills way for lower-paid workers to make provision for their retirement.
BBC: Small firms exempt from stakeholder pension
If this sounds far-fetched, take note that the scheme is already in place for supposedly tax-exempt municipal bonds.
FORBES: Investment Taxes: Defensive Moves
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