See: preauthorization. Also See: precertification and predetermination.
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UK:
The granting of tax exempt status by the Inland Revenue Savings, Pensions and Share Schemes Office to pension arrangements that meet the legislative requirements. Members will then be able to set all or part of their pension contributions against their income tax liability. Schemes meeting certain conditions get mandatory (auto matic) approval while in other cases discretionary approval may be given. Most occupational schemes are exempt approved schemes.