Assignment of rights

Commentary – Gaines on Pension Tax 7.12.1

Death benefits

Commentary – Gaines on Pension Tax 5.1Gaines on Pension Tax 7.12.3

Increases in benefits

Commentary – Gaines on Pension Tax 7.12.5

Loans

– see Loans

Member benefits, lump sums

Commentary – Gaines on Pension Tax 4.12.1

Scope of payment

Commentary – Gaines on Pension Tax 7.13.2

Surrender of benefits

Commentary – Gaines on Pension Tax 7.12.2

Tax charges

De-registration charge

Commentary – Gaines on Pension Tax 7.13.3

Generally

Commentary – Gaines on Pension Tax 7.13.1

Liability for

Commentary – Gaines on Pension Tax 7.13.3

Scheme sanction charge

Commentary – Gaines on Pension Tax 7.13.3

Scope of payment

Commentary – Gaines on Pension Tax 7.13.2

Surcharge

Commentary – Gaines on Pension Tax 7.13.3

Unallocated contributions

Commentary – Gaines on Pension Tax 7.12.4