Age
– see also Pensionable age
Class 1 contributions liability
HMRC Guidance –
NIM08600
Class 2 contributions
Legislation/Regulatory –
SSCBA92 s. 11
Class 3 contributions
Legislation/Regulatory –
SSCBA92 s. 13
Drawdown pensions, reaching age 75
Commentary –
Gaines on Pension Tax 4.9.6
Lifetime allowance, reaching 75 years of age
Commentary –
Gaines on Pension Tax 3.7
Lumps sums from age 75
Commentary –
Gaines on Pension Tax 7.2.3
Meaning
Legislation/Regulatory –
SSCBA92 s. 173
Normal minimum pension age
Commentary –
Gaines on Pension Tax 4.2
Registration Service
Special occupations
Amount of benefit
Commentary –
Gaines on Pension Tax 4.4.3
Pre-2006 rules
Commentary –
Gaines on Pension Tax 4.4.1
Transitional protection
Commentary –
Gaines on Pension Tax 4.4.2