Anti-avoidance provisions

Background to

Benefits

Changes post-2011

Contributions

Employer's cost of insuring against non-payment of benefit

Excluded benefits

Foreign service, meaning

Group life policies

Income provided through third parties

Information to be provided

Loans

Notices requiring documents

Pre-5 April 1980

Relevant benefits

Restriction of deductions

No relief for provision by employer

Non-contributory provision

Rules, structure of

Gateway

Generally

Loans

Relevant benefits

Relevant person

Taxation

Benefits

Contributions

Investments

Statutory overview

Third party arrangements

Third party payments of money/transfer of assets

Transactions generating liability

Transition

Unfunded schemes