| RPSM04106010 | Death before 6 April
2007 |
| RPSM04106020 | Death on or after 6 April
2007 |
| RPSM04106030 | Death on or after 6 April
2007: Example of where tax charges in respect of an unauthorised
payment are due in relation to remaining alternatively secured
pension funds but not inheritance tax |
| RPSM04106031 | Death on or after 6 April
2007: Example where tax charges in respect of an unauthorised
payment are due in relation to remaining alternatively secured
pension funds but not inheritance tax |
| RPSM04106040 | Death on or after 6 April
2007: Example of where tax charges in respect of an unauthorised
payment are due in relation to remaining alternatively secured
pension funds but not inheritance tax |
| RPSM04106050 | Death on or after 6 April
2007: Example of where tax charges are due in respect of both
inheritance tax and an unauthorised payment in relation to
remaining alternatively secured pension funds. |
| RPSM04106060 | Death on or after 6 April
2007: Example where tax charges are due in respect of both
inheritance tax and an authorised payment in relation to remaining
dependants’ alternatively secured pension funds after the
death of a dependant where the member also died after age of
75. |
| RPSM04106061 | Death on or after 6 April
2007: Example where tax charges are due in respect of both
inheritance tax and an unauthorised payment in relation to
remaining dependants’ alternatively secured pension funds
after the death of a dependant where the member also died after age
75. |
| RPSM04106070 | Death on or after 6 April
2007: Example where tax charges are due in respect of both
inheritance tax and an unauthorised payment in relation to
remaining dependants’ alternatively secured pension
funds. |
