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CHAPTER 1 Transfer of Accrued Rights from the RMPP to the new public scheme
CHAPTER 2 Continued application of “A day” transitional provisions after the Accrued Rights Transfer
9.“Enhanced protection” to continue after the Accrued Rights Transfer
10.Rights to take benefit before normal minimum pension age to continue after the Accrued Rights Transfer
11.Entitlement to lump sums exceeding 25% of uncrystallised rights to continue after the Accrued Rights Transfer
12.Transitional protection for stand-alone lump sums to continue after the Accrued Rights Transfer
13.Transitional protection for continued life cover (75+) to continue after the Accrued Rights Transfer
14.Transitional protection in relation to dependants’ scheme pension limit to continue after the Accrued Rights Transfer
15.Transitional provision in relation to serious ill-health lump sums and pension protection lump sum death benefits to continue after the Accrued Rights Transfer
16.Transitional protection in relation to payments to children aged 23 or over to continue after the Accrued Rights Transfer
17.(1) Paragraph (2) applies where the Accrued Rights Transfer has...
18.(1) Paragraph (2) applies where— (a) Condition D in article...
19.Transitional protection in relation to lump sum death benefits to continue after the Accrued Rights Transfer
CHAPTER 3 Miscellaneous provisions
20.Liability of scheme administrator of the new public scheme in respect of an individual’s annual allowance charge for the tax year in which the Accrued Rights Transfer takes place
21.Transitional protection under paragraph 14 of Schedule 18 to the Finance Act 2011 (“fixed protection”) to continue after the Accrued Rights Transfer
22.Calculation of pension input amount where there is an adjustment to benefit entitlement after the Accrued Rights Transfer
23.Provision in relation to double taxation relief arrangements
24.Further protection in relation to changes to tax treatment of Accrued Rights as a result of the Transfer
PART 4 Stamp Duty, Stamp Duty Land Tax and Stamp Duty Reserve Tax