BIM46000 - Specific deductions: pension schemes: contents


A full list of the contents of the guidance on pension schemes is shown below. It is subdivided into two main sections:

  • Registered pension schemes (BIM46001 - BIM46090) - Applies to accounting periods ending on or after 6 April 2006.
  • Pre April 2006 (BIM46190 - BIM46198) - Applies to accounting periods ending on or before 5 April 2006.

Please click on the number alongside to go direct to each page.

BIM46001Registered Pension Schemes: introduction
BIM46005Overview
BIM46010Timing of deductions
BIM46015Meaning of employer
BIM46020Recharging of contributions in multi-employer schemes
BIM46025Capital expenditure: purchase of a business
BIM46030Wholly & exclusively: introduction
BIM46035Wholly & exclusively: controlling directors & shareholders
BIM46040Wholly & exclusively: cessation of a trade
BIM46045Wholly & exclusively: payments made pursuant to Section 75 Pensions Act 1995
BIM46050Wholly & exclusively: payments enforceable by the Pensions Regulator
BIM46055Wholly and exclusively: orphan liabilities/deferred members
BIM46060Wholly & exclusively: sale of a shares in a subsidiary
BIM46065Wholly & exclusively: multi-employer schemes: reputation of the business and the morale of continuing scheme members
BIM46070Wholly & exclusively: payments by third parties, not within FA04/S196
BIM46075Employer contributions linked to salary sacrifice arrangements
BIM46080Cross border schemes
BIM46085Industry wide schemes
BIM46090Pension protection fund
BIM46192Pre April 2006: exempt approved schemes
BIM46194Pre April 2006: other approved schemes
BIM46196Pre April 2006: unapproved schemes
BIM46198Pre April 2006: personal pension schemes



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