Royal Mail Pension Plan
Transfer to new public scheme
Annual allowance charge, liability of scheme administrator
Calculation of pension input amount where adjustment of benefit entitlement after accrued rights transfer
Corporation tax
Death lump sum benefits, continuation after accrued benefits transfer
Dependants' scheme pension limit, protection to continue after accrued rights transfer
Deregulation of obligations and assets
Double taxation relief arrangements
Enhanced protection to continue after accrued rights transfer
Fixed protection to continue after accrued rights transfer
Further protection in relation to changes to tax treatment
Generally
Ill-health lump sums, continuation after accrued rights transfer
Income tax
Interpretation
Life cover (75+), continuation after accrued rights transfer
Lump sums entitlement, continued rights under accrued rights transfer
Orders and regulations
Payments to children aged 23 or over, continuation after accrued rights transfer
Recognised transfer, treatment as
Registered pension scheme, treatment as
Relevant losses of Royal Mail Group Ltd, extinguishment
Rights to take benefit before normal minimum pension age, continuation
Taxation
Trading losses of Post Office Ltd, extinguishment
Transfer of property, rights and liabilities
Transfer of securities of subsidiaries of original holding company
Transitional provisions