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Part 1 “Fixed protection 2016”

  1. The protection
  2. The initial conditions
  3. Protection-cessation events
  4. Protection-cessation events: interpretation: “benefit accrual”
  5. Protection-cessation events: interpretation: “impermissible transfer”
  6. Protection-cessation events: interpretation: “permitted transfer”
  7. Protection-cessation events: interpretation: “permitted circumstances”
  8. Protection-cessation events: interpretation: relieved non-UK pension schemes

Notes on Schedule 4

Textual amendments

F1

Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

Modifications

C1

Sch. 4 modified (24.4.2025 for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 19 (with reg. 18(2))