Schedule 10 Pension schemes etc.
- Introduction
- Deferred annuities
- Orders for return of unauthorised payments
- Unauthorised member payments
- Unauthorised payments: loans to person connected with member or sponsoring employer
- Abatement of public service pensions
- Scheme pensions
- Annuities
- Unsecured pension funds and alternatively secured pension funds
- Meaning of “dependant”
- Dependants' scheme pensions
- Lifetime annuities and dependants' annuities purchased together
- Pension commencement lump sums
- Recognised transfers
- Assignment
- Surrender and allocation of rights etc.
- Restriction of employers' relief in respect of contributions
- Lifetime allowance: reduction of rights in respect of tax paid
- Lifetime allowance: minor amendment
- Lifetime allowance: pension credits
- Migrant member relief
- Information
- Electronic payment
- Insurance company liable as scheme administrator
- Power to split schemes
- Power to modify rules of existing schemes
- Primary and enhanced protection: valuation of uncrystallised rights
- Enhanced protection
- Transitional provisions: persons who may take benefits before normal minimum pension age
- Transitional provisions: block transfers
- Transitional provisions: lump sums before normal minimum pension age
- Transitional provisions: lump sums exceeding 25% of uncrystallised rights
- Transitional provisions: inheritance tax
- Trivial commutation and winding-up lump sums
- Application of PAYE to annuities etc.
- House of Commons Members' Fund
- Commencement