Annual allowance

Events triggering rules

Commentary – Gaines on Pension Tax 2.5.6

Generally

Commentary – Gaines on Pension Tax 2.5.5

Authorised benefit payments

Commentary – Gaines on Pension Tax 4.1.4

Commencement lump sums, anti-avoidance

Commentary – Gaines on Pension Tax 2.15

Death benefits

Dependants' and nominees' pensions

Commentary – Gaines on Pension Tax 5.3.1

Drawdown pension

Commentary – Gaines on Pension Tax 5.3.1

Lifetime annuity

Commentary – Gaines on Pension Tax 5.3.1

Lump sums

Commentary – Gaines on Pension Tax 5.9.3

Scheme pension

Commentary – Gaines on Pension Tax 5.3.1

Taxation

Commentary – Gaines on Pension Tax 5.3.1

Drawdown pensions

– see Drawdown pensions

Funding

Generally

Commentary – Gaines on Pension Tax 1.8.3

Hybrid schemes

Commentary – Gaines on Pension Tax 1.8.3

Lump sums

Commentary – Gaines on Pension Tax 4.12.4

Pension credits (dissolution of marriage/civil partnership)

Commentary – Gaines on Pension Tax 3.13.3

Taxation of member benefits

Generally

Commentary – Gaines on Pension Tax 4.6.1

Guaranteed payments

Commentary – Gaines on Pension Tax 4.6.3

Increases in pension

Commentary – Gaines on Pension Tax 4.6.4

Reductions in pension

Commentary – Gaines on Pension Tax 4.6.5

Requirements of scheme pension

Commentary – Gaines on Pension Tax 4.6.2

Transfers

– see Transfers

Valuation of benefits for transitional protection

Commentary – Gaines on Pension Tax 11.3.3