Pensions tax: transitional protection of pre-6 April 2006 pension rights
Resource type: Practice Note
England, Scotland, Wales
This practice note considers the transitional relief in the pensions tax regime which protects the rights that members of registered pension schemes built up before 6 April 2006. Specific areas covered include primary protection, enhanced protection, protected pension ages for those wishing to draw their benefits before age 55, lump sums exceeding 25% of the lifetime allowance and five-year lump-sum guarantees.
Jonathan Sharp, Baker & McKenzie LLP
The full text of this resource is available by logging in or by requesting a trial. If you have any questions, please contact us or your PLC Account Executive.
A free trial will give you:
Unlimited access to our online legal know-how services during the trial period
Full training and support
Six issues of Practical Law The Journal, the companion to Practical Law online
Weekly update e-mails on current legal developments in your practice area