– see also Employer contributions, Member contributions

Additional voluntary contributions (AVCs)

Commentary – Gaines on Pension Tax 2.16

Alterations, regulations

Legislation/Regulatory – SSAA92 Sch. 7, para. 3

Annual allowance

– see Annual allowance

Annual review

Legislation/Regulatory – SSAA92 s. 141, 142

Categories of earners

Legislation/Regulatory – SSCBA92 s. 2

Consideration

Commentary – Indirect Tax Reporter ¶11-020 ; Indirect Tax Reporter ¶11-080

Contribution allowances

Dredging

Commentary – Practical Capital Allowances ¶115-400

General conditions

Commentary – Practical Capital Allowances ¶115-100

Mineral extraction

Commentary – Practical Capital Allowances ¶115-300

Plant and machinery

Commentary – Practical Capital Allowances ¶115-200

Restrictions on allowances

Commentary – Practical Capital Allowances ¶115-000

Structures and buildings

Commentary – Practical Capital Allowances ¶115-250

Controls

Commentary – Gaines on Pension Tax 2.2

Decisions against which no appeal lies

Legislation/Regulatory – SSA98 Sch. 2, para. 5

Deductions from pension or allowance

Legislation/Regulatory – SSCBA92 Sch. 1, para. 10

Defined benefit schemes

Closing value

Commentary – Gaines on Pension Tax 2.6.3

Common fund

Commentary – Gaines on Pension Tax 2.6.1

Opening value

Commentary – Gaines on Pension Tax 2.6.2

Destination

Legislation/Regulatory – SSAA92 s. 162

Earner, meaning

Legislation/Regulatory – PSA93 s. 181(1) ; SSCBA92 s. 3
HMRC Guidance – ERSM170700 ; NIM02010 ; NIM02067 ; NIM12011 ; NIM12020

Earnings

Meaning

Legislation/Regulatory – PSA93 s. 181(1) ; SSCBA92 s. 3

Payments treated as

Legislation/Regulatory – SSCBA92 s. 4
HMRC Guidance – ERSM161055 ; ERSM161065 ; ERSM170700 ; ERSM170710 ; NIM06805 ; NIM09300 ; NIM09310 ; NIM09320

Employer contributions

– see Employer contributions

Employer-financed retirement benefit schemes

Commentary – Gaines on Pension Tax 12.9.1

Entitlement to benefits, conditions

Legislation/Regulatory – SSCBA92 s. 21, 23

General outline of contributory system

Legislation/Regulatory – SSCBA92 s. 1
HMRC Guidance – NIM72260

Grants or subsidies towards, restrictions on allowances

Commentary – Practical Capital Allowances ¶115-000

Input periods

– see Input periods

Issues arising in proceedings

Legislation/Regulatory – SSAA92 s. 117A

Liability, general power to regulate

Legislation/Regulatory – SSCBA92 s. 19

Member contributions

– see Member contributions

Remuneration, payments treated as

Legislation/Regulatory – SSA98 s. 50 ; SSCBA92 s. 4

Statutory, local authorities receiving from private individuals or businesses

Commentary – Indirect Tax Reporter ¶51-055