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Part 4 Other provisions

United Kingdom

  1. Pre-commencement ill-health insurance contracts
  2. Pre-commencement holdings of taxable property
  3. Post-commencement acquisitions of taxable property
  4. Pre-commencement loans to sponsoring employers
  5. Retirement annuity contracts: carry-back of pre-commencement contributions
  6. Members' contributions to pre-commencement retirement annuity contracts
  7. Employers' contributions relieved before 6th April 2006
  8. Spreading of employer’s contributions
  9. Taxation of annuities paid under pre-commencement retirement annuity contracts
  10. Taxation of pensions accruing (but not taxed) pre-commencement and paid or received post-commencement
  11. Pensions taxed pre-commencement but accruing post-commencement
  12. Taxation of certain annuities for dependants purchased pre-commencement
  13. Application of PAYE to certain annuities in payment at commencement
  14. Authorised surplus payments charge: pre-19th March 1986 winding-up
  15. Annual allowance charge: post-commencement contributions to discharge pre-commencement unfunded promises
  16. ...
  17. Saving of sections 605 and 651A of ICTA
  18. Individuals with pre-commencement entitlement to corresponding relief
  19. Continuing operation of section 392 of ITEPA 2003
  20. Benefits taxable under Chapter 2 of Part 6 of ITEPA 2003: contributions taxed pre-commencement
  21. Inheritance tax

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))