Schedule 23 Pension schemes etc: miscellaneous

1. Introduction
2. Meaning of “pension credit member” etc: person dying before discharge of liability
3. Unauthorised payments: former members and sponsoring employers etc
4. “Bridging” pensions
5. Pension commencement lump sum: scheme pensions under money purchase arrangements
6. Short service refund lump sum: protected rights etc.
7. Refund of excess contributions lump sum: excess relief at source
8. Annuity protection lump sum death benefit: benefits from unsecured pension fund
9. Benefit crystallisation events: reaching 75 after designation for unsecured pension
10. Availability of individual's lifetime allowance: previous benefit crystallisation events
11. Overseas pension schemes: extension of migrant member relief
12. Abatement
13. Amendments and transitionals
14. Transitional provision: uncrystallised rights under paragraph 9 to include separate lump sums
15. Transitional protection: taking account of death benefits
16. Transitional protection: right to take benefits before normal pension age
17. Transitional provisions: minor corrections