Drawdown pensions

Commentary – Gaines on Pension Tax 4.8.3

Generally

Commentary – Gaines on Pension Tax 3.3

Information requirements (QOPS)

Commentary – Gaines on Pension Tax 9.3.7

Lifetime allowance charge

Commentary – Gaines on Pension Tax 3.7Gaines on Pension Tax 9.8Gaines on Pension Tax 11.3.1

Lifetime allowance test

Commentary – Gaines on Pension Tax 3.1

Lump sum payment

Commentary – Gaines on Pension Tax 3.5

Pension commencement lump sums

Commentary – Gaines on Pension Tax 4.13

Qualifying overseas pension schemes

Commentary – Gaines on Pension Tax 9.3.7

Table of amounts

Commentary – Gaines on Pension Tax 3.3.1

Timing of simultaneous events

Commentary – Gaines on Pension Tax 3.3.2

Transitional protection

Commentary – Gaines on Pension Tax 11.5.5