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Part 2 Pre-commencement rights and enhancement of allowances etcC1F1F2

United Kingdom

  1. ...
  2. “Primary protection”
  3. “Enhanced protection”
  4. Pre-commencement pension credits
  5. Individuals permitted to take pension before normal minimum pension age
  6. Pre-commencement pensions
  7. Pension credits from previously crystallised rights
  8. Non-residence: general
  9. Non-residence: determination of lump sum and death benefit allowance enhancement factor (money purchase arrangements)
  10. Non-residence: determination of lump sum and death benefit allowance enhancement factor (other arrangements)
  11. Transfers from recognised overseas pension scheme: general
  12. Overseas scheme transfers: determination of relevant relievable amount (money purchase arrangements)
  13. Overseas scheme transfers: determination of relevant relievable amount (other arrangements)
  14. Individual’s enhanced lump sum and death benefit allowance

Annotations

Textual amendments

F1

Words in Sch. 36 Pt. 2 heading substituted (for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 5(2)

F2

Words in Sch. 36 Pt. 2 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 66, 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. 36 Pt. 2 applied (with modifications) (1.5.2010) by The Financial Assistance Scheme (Tax) Regulations 2010 (S.I. 2010/1187), regs. 1(1), 5-11

Notes on Schedule 36

Modifications

C1

Sch. 36 applied (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)

C2

Sch. 36 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), art. 23D (as inserted (1.6.2009) by S.I. 2009/1172, arts. 1, 3; and as amended (for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 25(15) and by S.I. 2026/698, regs. 1(2)(6), 14(3))