Widows/widowers
Bereavement allowance
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
Contributory benefits
Contribution conditions
Commentary –
Tax Reporter ¶1030-500
Generally
Commentary –
Tax Reporter ¶1030-200
Deemed elections, National Insurance Act 1965
Elections by
Long-term benefit
Modification of regulations
Legislation/Regulatory –
SSCBA92 s. 118
Pension, Singapore
Legislation/Regulatory –
ESC A49
Reduced rate
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