Introductory Text
PART 1 INTRODUCTION
1.Citation, commencement and effect
2.Interpretation
3.Prescribed payments and taxation
4.A payment by a registered pension scheme that is described...
5.A payment by a registered pension scheme that is described...
PART 2 COMMUTATION PAYMENTS
6.Payment after relevant accretion
7.Meaning of “relevant accretion”
8.Payments under the Financial Services Compensation Scheme
9.Payments to or in respect of members who were untraceable
10.Payments to members receiving annuities
11.De minimis rule for pension schemes
12.Payments by larger pension schemes
PART 3 PENSION ERRORS
13.Pensions paid in error
14.Pensions paid after discovery of error
15.Pensions continuing to be paid after death
16.Payments of arrears of pension after death
PART 4 LUMP SUM ERRORS
17.Commencement lump sums based on pension errors
18.Commencement lump sums paid in error – money purchase arrangements
19.Commencement lump sums paid after death
Signature
Explanatory Note