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Schedule 10 Pension schemes etc.

  1. Introduction
  2. Deferred annuities
  3. Orders for return of unauthorised payments
  4. Unauthorised member payments
  5. Unauthorised payments: loans to person connected with member or sponsoring employer
  6. Abatement of public service pensions
  7. Scheme pensions
  8. Annuities
  9. Unsecured pension funds and alternatively secured pension funds
  10. Meaning of “dependant”
  11. Dependants' scheme pensions
  12. Lifetime annuities and dependants' annuities purchased together
  13. Pension commencement lump sums
  14. Recognised transfers
  15. Assignment
  16. Surrender and allocation of rights etc.
  17. Restriction of employers' relief in respect of contributions
  18. Lifetime allowance: reduction of rights in respect of tax paid
  19. Lifetime allowance: minor amendment
  20. Lifetime allowance: pension credits
  21. Migrant member relief
  22. Information
  23. Electronic payment
  24. Insurance company liable as scheme administrator
  25. Power to split schemes
  26. Power to modify rules of existing schemes
  27. Primary and enhanced protection: valuation of uncrystallised rights
  28. Enhanced protection
  29. Transitional provisions: persons who may take benefits before normal minimum pension age
  30. Transitional provisions: block transfers
  31. Transitional provisions: lump sums before normal minimum pension age
  32. Transitional provisions: lump sums exceeding 25% of uncrystallised rights
  33. Transitional provisions: inheritance tax
  34. Trivial commutation and winding-up lump sums
  35. Application of PAYE to annuities etc.
  36. House of Commons Members' Fund
  37. Commencement