Introduction
Structure of these notes
Background
Pensions tax legislation
Authorised member payments
Limits on tax relief
Annual allowance reporting
International
Background to the changes
Summary
Overview of the Structure of the Act
Territorial Extent
Commentary on Sections
Section 1
Section 2
Section 3
Section 4
Schedule 1
Part 1 - Drawdown pensions
Part 2 - Annuities
Part 3 - Pension payments out of uncrystallised funds
Part 4 - Annual allowances
Part 5 - Miscellaneous amendments
Part 6 – Provision of information
Part 7 - Overseas pensions
Schedule2
Part 1 – Death benefits: Nominees and successors
Part 2 – Lump sum death benefits
Part 3 – Uncrystallised rights at member’s death
Part 4 – Income tax on beneficiaries’ income withdrawal
Commencement Dates
Hansard References