Bereavement allowance

Legislation/Regulatory – FA88 Sch. 3, para. 7(1) ; FA99 s. 34(2), (3)
HMRC Guidance – CG22300

Bereavement benefits

Commentary – Tax Reporter ¶1030-200 ; Tax Reporter ¶1030-540 ; Tax Reporter ¶1030-550 ; Tax Reporter ¶1030-560

Certificates of election

Legislation/Regulatory – SI 2001/1004 reg. 133

Class 3 contributions

Legislation/Regulatory – SI 2001/1004 reg. 132

Contracted-out contributions and benefits, guaranteed minimum pension

Legislation/Regulatory – PSA93 s. 8(2), 170(1)

Contributory benefits

Contribution conditions

Commentary – Tax Reporter ¶1030-500

Generally

Commentary – Tax Reporter ¶1030-200

Deemed elections, National Insurance Act 1965

Legislation/Regulatory – SI 2001/1004 reg. 135-137

Elections by

Legislation/Regulatory – SI 2001/1004 reg. 127-130

Long-term benefit

Legislation/Regulatory – SSCBA92 s. 20(2), 21(2)

Modification of regulations

Legislation/Regulatory – SSCBA92 s. 118

Pension, Singapore

Legislation/Regulatory – ESC A49

Reduced rate

Legislation/Regulatory – PSA93 s. 41(3) ; SI 2001/1004 reg. 131 ; SSCBA92 s. 19(4)

Reduced rate election

Commentary – Tax Reporter ¶1025-625
Case Law – Gutteridge v. R & C Commrs ; Morgan v. R & C Commrs

Social Security Pensions Act 1975, transitional provisions

Legislation/Regulatory – SI 2001/1004 reg. 134