Rights to take benefit before normal minimum pension age Rights to take benefit before normal minimum pension ageF1
- 21Paragraph 21
- 22Paragraph 22
- 23Paragraph 23
- 23ZAParagraph 23ZA
- 23ZBProtected pension age: scheme rights existing before 4 November 2021
- 23ZCProtected pension age: scheme rights existing before 4 November 2021
- 23AProtected pension age: scheme rights existing before 4 November 2021
Annotations
Textual amendments
- F1
Word in Sch. 36 para. 21 heading substituted (6.4.2006) by Finance Act 2005 (c. 7), Sch. 10 paras. 54(3), 64(1)
- F1
Sch. 36 para. 22 cross-heading inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 10(6)(a)
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))
Notes on Part 3
Modifications
- C1
Sch. 36 Pt. 3 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 31(1)