– see also Registered pension schemes

Anti-avoidance provisions

Commentary – 12.2
Legislation/Regulatory – M01/10

Background to

Commentary – 1.1412.1

Benefits

Commentary – 12.9.3

Changes post-2011

Commentary – 12.2

Contributions

Commentary – 12.9.1

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

Legislation/Regulatory – ITEPA2003 s. 307(1A), (1B)

Excluded benefits

Legislation/Regulatory – SI 2006/132 ; SI 2006/210 ; SI 2007/3537

Foreign service, meaning

Legislation/Regulatory – ITEPA2003 s. 395C

Group life policies

Commentary – 12.11

Income provided through third parties

Commentary – 12.7

Information to be provided

Legislation/Regulatory – SI 2005/3453

Loans

Commentary – 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
HMRC Guidance – BIM46140 ; CIRD12630 ; CIRD12640

Rules, structure of

Gateway

Commentary – 12.8.1

Generally

Commentary – 12.8

Loans

Commentary – 12.8.4

Relevant benefits

Commentary – 12.8.3

Relevant person

Commentary – 12.8.2

Taxation

Benefits

Commentary – 12.9.3

Contributions

Commentary – 12.9.1

Investments

Commentary – 12.9.2

Statutory overview

Commentary – 12.2

Third party arrangements

Commentary – 12.3

Third party payments of money/transfer of assets

Legislation/Regulatory – ITEPA2003 s. 394(4A)-(4C), (6), 554U

Transactions generating liability

Commentary – 12.5

Transition

Commentary – 12.10

Unfunded schemes

Commentary – 12.4