Annual allowance

Events triggering rules

Commentary – 2.5.6

Generally

Commentary – 2.5.5

Authorised benefit payments

Commentary – 4.1.4

Commencement lump sums, anti-avoidance

Commentary – 2.15

Death benefits

Dependants' and nominees' pensions

Commentary – 5.3.1

Drawdown pension

Commentary – 5.3.1

Lifetime annuity

Commentary – 5.3.1

Lump sums

Commentary – 5.9.3

Scheme pension

Commentary – 5.3.1

Taxation

Commentary – 5.3.1

Drawdown pensions

– see Drawdown pensions

Funding

Generally

Commentary – 1.8.3

Hybrid schemes

Commentary – 1.8.3

Lump sums

Commentary – 4.12.4

Pension credits (dissolution of marriage / civil partnership)

Commentary – 3.13.3

Taxation of member benefits

Generally

Commentary – 4.6.1

Guaranteed payments

Commentary – 4.6.3

Increases in pension

Commentary – 4.6.4

Reductions in pension

Commentary – 4.6.5

Requirements of scheme pension

Commentary – 4.6.2

Transfers

– see Transfers

Valuation of benefits for transitional protection

Commentary – 11.3.3