Schedule 5 Pension flexibility: further amendments

1. Temporary extension of period by which commencement lump sum may precede pension
2. Temporary relaxation to allow transfer of pension rights after lump sum paid
3. Temporary relaxation to allow lump sum to be repaid to pension scheme that paid it
4. Calculation of “applicable amount” in certain cases
5. Expected pension commencement lump sums treated as trivial commutation lump sums
6. Small pot lump sums
7. Preservation of protected pension age following certain transfers of pension rights
8. Operation of enhanced protection of pre-6 April 2006 rights to take lump sums
9. Protected lump sum entitlement following certain transfers of pension rights
10. Reporting obligations
11. Scheme sanction charges
12. Power to make further adjustments
13. Commencement