– see also Pensionable age

Class 1 contributions liability

Legislation/Regulatory – SSCBA92 s. 6(1), (2)
HMRC Guidance – NIM02320

Class 2 contributions

Legislation/Regulatory – SSCBA92 s. 11
HMRC Guidance – NIM70001 ; NIM71050 ; NIM74100 ; NIM74250

Class 3 contributions

Legislation/Regulatory – SSCBA92 s. 13
HMRC Guidance – NIM25101 ; NIM25102 ; NIM25103 ; NIM25105 ; NIM25108 ; NIM25112

Contributions from age 75

Commentary – Gaines on Pension Tax 2.3.1

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

Lump 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

Legislation/Regulatory – PSA93 s. 167(5) ; SSAA92 s. 124

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