Occupational pension schemes
Actuary
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
Issue
Meaning
Definition
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
Information
Interpretation
Lifetime allowance/lifetime allowance charge
Lump sum valuation
Meaning
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
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