Chapter 4 Pensions

1. 47Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc
2. 48Lifetime allowance charge: new standard lifetime allowance for the tax year 2014-15 and subsequent tax years
3. 49Annual allowance: new annual allowance for the tax year 2014-15 and subsequent tax years
4. 50Drawdown pensions and dependants' drawdown pensions
5. 51Bridging pensions
6. 52Abolition of contracting out of state second pension: consequential amendments etc
7. 53Overseas pension schemes: general
8. 54Overseas pension schemes: information and inspection powers