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