Schedule 20 Pension schemes etc: miscellaneous

United Kingdom

1. Introduction
2. Persons by whom registered pension schemes may be established
3. Unauthorised payments reduced by amount of scheme sanction charge
4. Surrenders
5. Scheme pensions where ill-health condition met
6. Unsecured and dependants' unsecured pensions: reference periods
7. Pension commencement lump sums
8. Winding-up lump sums
9. Lump sum death benefits
10. Taxable property held by investment-regulated pension schemes: indirect holdings in REITs
11. Transitional provision: primary protection
12. Transitional provision: enhanced protection
13. Inheritance tax: lump sum death benefits
14. Benefits under employer-financed retirement benefits schemes
15. Consequential amendments
16. Commencement