Advice

Commentary – Gaines on Pension Tax 6.1.2

Calculation of transfer value

Commentary – Gaines on Pension Tax 6.4

Classification of registered pension schemes

Commentary – Gaines on Pension Tax 6.8

Contracted-out rights and safeguards

Commentary – Gaines on Pension Tax 6.3

Cooling off provision

Commentary – Gaines on Pension Tax 6.21

Crystallised benefits

Commentary – Gaines on Pension Tax 6.18

Deadlines

Commentary – Gaines on Pension Tax 6.15

Deferred annuities

Commentary – Gaines on Pension Tax 6.1.3

Dissolution of marriage / civil partnership

Commentary – Gaines on Pension Tax 6.17

Flexibility

Commentary – Gaines on Pension Tax 6.1.2

Guidance

Commentary – Gaines on Pension Tax 6.1.2

Individual protection considerations

Commentary – Gaines on Pension Tax 6.1.1

Inheritance tax

Commentary – Gaines on Pension Tax 10.5.5

Insurance company, direct payment to

Commentary – Gaines on Pension Tax 6.20

Interests

– see Oil field

Lifetime allowance enhanced protection

Commentary – Gaines on Pension Tax 6.5

Low pension age, protection

Commentary – Gaines on Pension Tax 6.7

Lump sum protection

Annuity protection

Commentary – Gaines on Pension Tax 6.6.6

Enhanced protection

Commentary – Gaines on Pension Tax 6.6.2

Primary protection

Commentary – Gaines on Pension Tax 6.6.3

Scheme specific protection

Commentary – Gaines on Pension Tax 6.6.4

Transitional protection in 2006

Commentary – Gaines on Pension Tax 6.6.1

Winding-up scheme protection

Commentary – Gaines on Pension Tax 6.6.5

Member rights

Commentary – Gaines on Pension Tax 6.13

Nature of

Commentary – Gaines on Pension Tax 6.12

Occupational pension schemes

Commentary – Gaines on Pension Tax 6.1.3

Opt-outs

Commentary – Gaines on Pension Tax 6.1.1

Options available

Commentary – Gaines on Pension Tax 6.1.3

Overview

Commentary – Gaines on Pension Tax 6.1.1

Pension Protection Fund

Commentary – Gaines on Pension Tax 6.11

Pensions in payment

Annuity

Commentary – Gaines on Pension Tax 6.19.3

Basic transfer rules

Commentary – Gaines on Pension Tax 6.19.1

Drawdown

Commentary – Gaines on Pension Tax 6.19.4

Fragmentation of transfer values

Commentary – Gaines on Pension Tax 6.19.8

Overseas schemes, transfers from

Commentary – Gaines on Pension Tax 6.19.6

Personal pension schemes

Commentary – Gaines on Pension Tax 6.1.3

Policy assignment

Commentary – Gaines on Pension Tax 6.10

Qualifying recognised overseas pension scheme

– see Qualifying recognised overseas pension schemes (QROPS)

Small lump sum payments

Commentary – Gaines on Pension Tax 7.10.1

Stakeholder pension schemes

Commentary – Gaines on Pension Tax 6.1.3

Tax consequences

Commentary – Gaines on Pension Tax 6.2

Transfers to

Generally

Commentary – Gaines on Pension Tax 6.19.5Gaines on Pension Tax 9.4.6Gaines on Pension Tax 9.4.8

Retirement annuity contracts, transfers to

Commentary – Gaines on Pension Tax 6.19.7

Scheme pensions

Commentary – Gaines on Pension Tax 6.19.2

Treatment of

Legislation/Regulatory – OTA75 Sch. 3, para. 6A

Types of transfers allowed

Commentary – Gaines on Pension Tax 6.2

Value of rights transferred

Fragmentation

Commentary – Gaines on Pension Tax 6.19.8

Generally

Commentary – Gaines on Pension Tax 6.12Gaines on Pension Tax 6.13

Right to a transfer value

Commentary – Gaines on Pension Tax 6.16

Three-month transfer values

Commentary – Gaines on Pension Tax 6.14