Schedule 32 Registered pension schemes: benefit crystallisation events ...C1C2F1F2
United Kingdom
- Introduction
- The benefit crystallisation events
- General: meaning of “the relevant pension schemes”
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- Benefit crystallisation events 2 and 4: early lifetime annuities
- Benefit crystallisation event 2: early pensions
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- Benefit crystallisation event 3: disregarding abatement
- Benefit crystallisation event 3: excepted circumstances
- Benefit crystallisation event 3: threshold annual rate
- Benefit crystallisation event 3: permitted margin
- Benefit crystallisation event 3: permitted margin
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- Benefit crystallisation event 6: meaning of “relevant lump sum”
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Annotations
Textual amendments
- F1
Word in Sch. 32 heading omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 13(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)
- F2
Words in Sch. 32 shoulder note substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 13(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and by S.I. 2024/1012, regs. 1(2)(3), 17)
Modifications
- C1
Sch. 32 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 16
- C2
Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)