Employer-financed retirement benefit schemes
– see also Registered pension schemes
Anti-avoidance provisions
Commentary –
Gaines on Pension Tax 12.2
Legislation/Regulatory –
M01/10
Background to
Commentary –
Gaines on Pension Tax 1.14Gaines on Pension Tax 12.1
Benefits
Commentary –
Gaines on Pension Tax 12.9.3
Changes post-2011
Commentary –
Gaines on Pension Tax 12.2
Contributions
Commentary –
Gaines on Pension Tax 12.9.1
Employer's cost of insuring against non-payment of benefit
Legislation/Regulatory –
ITEPA2003 s. 307(1A), (1B)
Excluded benefits
Foreign service, meaning
Legislation/Regulatory –
ITEPA2003 s. 395C
Group life policies
Commentary –
Gaines on Pension Tax 12.11
Income provided through third parties
Commentary –
Gaines on Pension Tax 12.7
Information to be provided
Legislation/Regulatory –
SI 2005/3453
Loans
Commentary –
Gaines on Pension Tax 12.8.4
Notices requiring documents
Legislation/Regulatory –
SI 2005/3455
Pre-5 April 1980
Legislation/Regulatory –
ITEPA2003 s. 395A
Relevant benefits
Legislation/Regulatory –
SI 2006/132
Restriction of deductions
No relief for provision by employer
Legislation/Regulatory –
FA2004 s. 246A
Non-contributory provision
Legislation/Regulatory –
FA2004 s. 246
Rules, structure of
Gateway
Commentary –
Gaines on Pension Tax 12.8.1
Generally
Commentary –
Gaines on Pension Tax 12.8
Loans
Commentary –
Gaines on Pension Tax 12.8.4
Relevant benefits
Commentary –
Gaines on Pension Tax 12.8.3
Relevant person
Commentary –
Gaines on Pension Tax 12.8.2
Taxation
Benefits
Commentary –
Gaines on Pension Tax 12.9.3
Contributions
Commentary –
Gaines on Pension Tax 12.9.1
Investments
Commentary –
Gaines on Pension Tax 12.9.2
Statutory overview
Commentary –
Gaines on Pension Tax 12.2
Third party arrangements
Commentary –
Gaines on Pension Tax 12.3
Third party payments of money/transfer of assets
Transactions generating liability
Commentary –
Gaines on Pension Tax 12.5
Transition
Commentary –
Gaines on Pension Tax 12.10
Unfunded schemes
Commentary –
Gaines on Pension Tax 12.4