Additional voluntary contributions

Age restrictions

Annual allowance/annual allowance income limit

Annual increase in an employer's national insurance contributions in respect of the relevant members

Authorised payment charges

Authorised surplus payments charge

Serious ill health lump sum charge

Short service refund lump sum charge

Special lump sum death benefits charge

Authorised payments limits

Capped drawdown

Commencement of pension

Dependant's trivial commutation lump sum death benefit

Flexible drawdown

Small pension pot

Trivial commutation lump sum

Uncrystallised pension lump sum

Automatic registration

Career average scheme

Citation and commencement

Contracted-out pension scheme

Contracting-out certificates

Abolition of contracting-out




Deregistration charge

Differences between old and new regimes

Disregarded payments

Earnings data

Employer-financed retirement benefit schemes

Executive pension schemes

Final salary scheme

Foreign pension scheme payments, alignment of UK tax treatment

Foreign pensions

Free standing additional voluntary contributions

Funded unapproved retirement benefit schemes (FURBS)

Funding bases

General calculation requirements

General provisions



Lifetime allowance/lifetime allowance charge

Lump sum valuation


Money purchase annual allowance

Money purchase scheme

Non-segregated multi-employer schemes

Notification of amendment date

Overseas schemes

Overseas transfer charge on transfers to/from QROPS

Personal pension scheme, distinction between

Protected persons

Relief on contributions, individuals and employers

Requirement for actuary's certificate

Scheme liabilities in respect of the benefits that accrue annually for or in respect of the relevant members

Scheme sanction charge

Section 32 policy

Segregated schemes with multi-employer sections

Segregated schemes with single employer sections

Short service lump sum

Small self-administered pension schemes

Total annual employee contribution of the relevant members


– see Transfers

Trust deed, establishment by

Trustees/managers, disclosure of information to

Unauthorised payments charge/surcharge

Unfunded unapproved retirement benefit schemes

With effect from 6 April 2006