5.10.1 Introduction

Chapter 11 describes various measures that were put in place to ease the transition from the pre-2006 regime to its successor whilst retaining subsisting rights. The most significant areas concern primary and enhanced protection and the protection of lump sums calculated by reference to each scheme and which exceed the new allowances.

The transitional measures also have an impact on death benefits.

The principle is that where a ‘personal’ lifetime allowance has been modified by, for instance, primary protection, then it is modified for the purposes of death benefits as well as retirement benefits.

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