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.
|
Registered Pension Schemes: introduction |
|
|
Overview |
|
|
Timing of deductions |
|
|
Meaning of employer |
|
|
Recharging of contributions in multi-employer schemes |
|
|
Capital expenditure: purchase of a business |
|
|
Wholly & exclusively: introduction |
|
|
Wholly & exclusively: controlling directors & shareholders |
|
|
Wholly & exclusively: cessation of a trade |
|
|
Wholly & exclusively: payments made pursuant to Section 75 Pensions Act 1995 |
|
|
Wholly & exclusively: payments enforceable by the Pensions Regulator |
|
|
Wholly and exclusively: orphan liabilities/deferred members |
|
|
Wholly & exclusively: sale of a shares in a subsidiary |
|
|
Wholly & exclusively: multi-employer schemes: reputation of the business and the morale of continuing scheme members |
|
|
Wholly & exclusively: payments by third parties, not within FA04/S196 |
|
|
Employer contributions linked to salary sacrifice arrangements |
|
|
Cross border schemes |
|
|
Industry wide schemes |
|
|
Pension protection fund |
|
|
Employer Financed Retirement Benefits Scheme |
|
|
Pensions: ICTA88/S615 Schemes |
|
|
Pension Schemes - Anti Avoidance |
|
|
Pre April 2006: exempt approved schemes |
|
|
Pre April 2006: other approved schemes |
|
|
Pre April 2006: unapproved schemes |
|
|
Pre April 2006: personal pension schemes |
