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Part VI PENSIONS AND PENSION CONTRIBUTIONS

United Kingdom

  1. 1Pension payments and pension contributions disregarded
  2. 2Contributions to, and benefits from, registered pension schemes
  3. 3Migrant member relief and corresponding relief etc.
  4. 4Funded unapproved retirement benefit schemes.
  5. 5Payments to pension previously taken into account in calculating earnings
  6. 6Payments in good faith to scheme solely for providing approved benefits.
  7. 7Payments to and benefits from pension schemes exempt from UK taxation under double taxation agreements
  8. 8Contributions to, and benefits from, employer-financed retirement benefits schemes
  9. 9Contributions to, and pension payments from, employer-financed pension only schemes
  10. 10Payments from employer-financed retirement benefits schemes and employer-financed pension only schemes
  11. 10AArmed forces early departure scheme payments
  12. 11Superannuation funds to which section 615(3) of the Taxes Act applies
  13. 12Independent advice in respect of conversions and transfers of pension scheme benefits
  14. 13Payments and reimbursements of the cost of pensions advice
  15. 14Compensation payments under Part 1 of the Public Service Pensions and Judicial Offices Act 2022
  16. 15War Widows Recognition payments
  17. 16The qualifying amount of a tax redress payment in respect of an MPs’, Senedd or Assembly pension scheme

Notes on the whole SI

Textual amendments

F1

See sections 3(2) and (5), 4(5) and (6), 116, 117, 118, 119 and 120 of the Social Security Contributions and Benefits Act 1992 (c. 4) (“the Act”) as amended respectively by paragraphs 3, 4, 22, 23, 24, 25 and 26 of Schedule 3 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”). The functions of the Department of Health and Social Services for Northern Ireland under the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7) and the Social Security Administration (Northern Ireland) Act 1992 (c. 8) were transferred to the Department for Social Development by Article 8(b) of and Part II of Schedule 6 to the Departments (Transfer and Assignment of Functions) Order (Northern Ireland) 1999 (S.R. 1999 No. 481).

F2

See section 176(2)(b) of the Act.