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Part II TRANSFERS OF AND TRANSFER PAYMENTS IN RESPECT OF GUARANTEED MINIMUM PENSIONS

  1. 2General
  2. 3Transfers of guaranteed minimum pensions to schemes that were salary-related contracted-out schemes
  3. 4Connected employer transfers of guaranteed minimum pensions
  4. 5Transfer payments in respect of guaranteed minimum pensions to occupational and personal pension schemes
  5. 6Transfer payments in respect of guaranteed minimum pensions to overseas schemes
  6. 6ATransfers in respect of guaranteed minimum pensions in the case of a regulated apportionment arrangement or where an assessment period has commenced