Part 1 Changes to benefits available under pension schemes etc

1. Unsecured and alternatively secured pension to be replaced by drawdown pension
2. Meaning of “drawdown pension”
3. Member's drawdown pension fund
4. Drawdown pension year and basis amount for drawdown pension year
5. Flexible drawdown: minimum income requirement etc
6. Dependants' drawdown pension
7. Meaning of “dependants' drawdown pension”
8. Dependant's drawdown pension fund
9. Drawdown pension year and basis amount for drawdown pension year
10. Flexible drawdown: minimum income requirement etc
11. Foreign pensions: temporary non-residents
12. Pensions under registered pension schemes: temporary non-residents
13. Lump sums to be payable to persons aged 75 or over
14. Lump sum death benefits to be payable to persons aged 75 or over
15. Serious ill-health lump sum charge
16. Special lump sum death benefits charge
17. Exemption from income tax of certain lump sums and lump sum death benefits
18. Lifetime allowance charge: benefit crystallisation events
19. Annual allowance charge: persons meeting flexible drawdown conditions
20. Removal of certain charges to inheritance tax in respect of pension schemes