Part 3 Commencement and transitional provision
- General
- Entitlement to unsecured or alternatively secured pension on 5 April 2011
- Member's unsecured or alternatively secured pension fund existing on 5 April 2011
- Current unsecured pension year to become drawdown pension year
- Previous limit on amount of pension payable in year to apply for limited period
- Drawdown pension year and basis amount where person's whereabouts unknown at age 75
- Current alternatively secured pension year to become drawdown pension year
- Entitlement to dependants' unsecured or alternatively secured pension on 5 April 2011
- Dependant's unsecured or alternatively secured pension fund existing on 5 April 2011
- Current unsecured pension year to become drawdown pension year
- Previous limit on amount of pension payable in year to apply for limited period
- Current alternatively secured pension year to become drawdown pension year
- Lump sums and lump sum death benefits
- Lifetime allowance charge
- Inheritance tax
- Consequential repeals
- Power to make retrospective provision in orders and regulations under Part 4 of FA 2004
- Application of rules of pension schemes