Chapter 3 Miscellaneous provisions

United Kingdom

1. 20Liability of scheme administrator of the new public scheme in respect of an individual’s annual allowance charge for the tax year in which the Accrued Rights Transfer takes place
2. 21Transitional protection under paragraph 14 of Schedule 18 to the Finance Act 2011 (“fixed protection”) to continue after the Accrued Rights Transfer
3. 22Calculation of pension input amount where there is an adjustment to benefit entitlement after the Accrued Rights Transfer
4. 23Provision in relation to double taxation relief arrangements
5. 24Further protection in relation to changes to tax treatment of Accrued Rights as a result of the Transfer