Below are details of the amendments that were published on .31 July 2002
| Section | Title and details of the update |
| 01.01.04 | amended in line with flexibility provisions |
| 01.01.04 | Relevant benefits - can include benefits payable to an ex-spouse where the member's benefits are subject to a pension sharing order |
| 01.01.08 | Reference to PN updated to 2001 version |
| 01.01.21 | Reference to FSAVC Guidance Notes updated |
| 01.01.22 | Simplified
Defined Contribution Schemes - can provide benefits to an ex-spouse
where the member's benefits are subject to a pension sharing order.
SDCS - amended to cover benefits payable to an ex-spouse where the member's benefits are subject to a pension sharing order. |
| 01.01.22 | amended in the Update sweep |
| 01.02.05 | Correction of spelling |
| 01.03.42 | Trustees' duties set out by an order of the court in the case of a pension sharing order |
| 01.03.47 | amended in line with flexibility provisions |
| 01.03.51 | Pension Sharing On Divorce |
| 02.01.09 | amended in line with flexibility provisions |
| 02.03.06 | Pension Sharing On Divorce |
| 02.03.07 | Pension Sharing On Divorce |
| 02.03.13 | Reference to PN updated to 2001 version |
| 02.03.14 | Pension Sharing On Divorce |
| 02.03.21 | Reference to s606 updated |
| 02.03.21 | Pension Sharing On Divorce |
| 02.03.22 | Pension Sharing On Divorce |
| 02.03.23 | Pension Sharing On Divorce |
| 02.03.24 | Pension Sharing On Divorce |
| 02.03.25 | Pension Sharing On Divorce |
| 03.01.01 | Pension Sharing On Divorce |
| 03.01.05 | Pension Sharing On Divorce |
| 03.01.08 | Pension Sharing On Divorce |
| 03.01.24 | Amended to show where PP and OPS membership is OK - not concurrency |
| 03.01.25 | Amended to show where PP and OPS membership is OK - not concurrency (S 632A ICTA) |
| 03.01.26 | Amended to show where PP and OPS membership is OK - concurrency S 632B ICTA |
| 03.03.05 | amended in line with flexibility provisions |
| 03.03.05 | Pension Sharing On Divorce |
| 03.04.02 | Amend to show when a person can join a PP when on temporary absence/secondment |
| 03.04.05 | Amend to show when a person can join a PP when on temporary absence/secondment |
| 03.05.01 | Pension Sharing On Divorce |
| 03.05.02 | Pension Sharing On Divorce |
| 03.05.03 | Pension Sharing On Divorce |
| 03.05.04 | Pension Sharing On Divorce |
| 03.05.05 | Pension Sharing On Divorce |
| 03.05.06 | Pension Sharing On Divorce |
| 03.05.07 | Pension Sharing On Divorce |
| 03.05.08 | Pension Sharing On Divorce |
| 04.01.03 | amended in line with flexibility provisions |
| 04.01.12 | amended in line with flexibility provisions |
| 04.01.12 | Pension Sharing On Divorce |
| 04.02.08 | To update the table of permitted maximum figures |
| 04.03.01 | Pension Sharing On Divorce |
| 04.03.10 | amended in line with flexibility provisions |
| 04.03.12 | amended in line with flexibility provisions |
| 04.03.13 | amended to reflect change in s601 tax charge from 40% to 35% |
| 04.03.17 | Pension Sharing On Divorce |
| 04.03.18 | Pension Sharing On Divorce |
| 04.03.19 | Pension Sharing On Divorce |
| 04.03.20 | Pension Sharing On Divorce |
| 04.03.21 | Pension Sharing On Divorce |
| 04.04.01 | reference to PN 2001 updated |
| 05.01.15 | Pension Sharing On Divorce |
| 05.01.16 | Pension Sharing On Divorce |
| 05.01.27 | amended in line with flexibility provisions |
| 05.02.17 | spreading of er contributions amended in line with PN |
| 05.03.04 | spreading of er contributions amended in line with PN |
| 05.03.15 | correction to spelling |
| 05.03.23 | spreading of special contributions amended in line with PN |
| 05.03.27 | amended in the Update sweep |
| 06.01.01 | Pension Sharing On Divorce |
| 06.01.02 | Pension Sharing On Divorce |
| 06.01.02 | amended to make it clear that retained benefits ca be from an OPS and/or a PP |
| 06.01.03 | Pension Sharing On Divorce |
| 06.01.03 | amended in line with flexibility provisions |
| 06.01.03 | to make it clear that only an Employers OPSs are considered when granting approval |
| 06.01.04 | amended to show only benefits from an employers OPSs are aggregated |
| 06.01.14 | amended in line with flexibility provisions |
| 06.01.18 | Remove references to SF70 files from Open Gov't version of PSI? Para 6.1.18 is just an example. |
| 06.01.22 | Pension Sharing On Divorce |
| 06.01.23 | Pension Sharing On Divorce |
| 06.01.29 | Pension Sharing On Divorce |
| 06.02.02 | amended in line with flexibility provisions |
| 06.02.13 | amended in line with flexibility provisions |
| 06.03.32 | Low NRA |
| 06.04.27 | Paragraph obsolete and contrary to early retirement practice. Withdraw. |
| 06.04.35 | Reference to Office for National Statistics |
| 06.04.39 | Remove references to SF70 files from Open Gov't version of PSI? Para 6.1.18 is just an example. |
| 06.05.001 | Pension Sharing On Divorce |
| 06.05.001 | amended in line with flexibility provisions |
| 06.05.003 | Pension Sharing On Divorce |
| 06.05.005 | Pension Sharing On Divorce |
| 06.05.006 | Pension Sharing On Divorce |
| 06.05.008 | Pension Sharing On Divorce |
| 06.05.032 | Pension Sharing On Divorce |
| 06.05.035 | Pension Sharing On Divorce |
| 06.05.042 | delete paragraph |
| 06.05.043 | delete paragraph |
| 06.05.055 | Pension Sharing On Divorce |
| 06.05.055 | amended in line with flexibility provisions |
| 06.05.055 | amended to show that a pension from a concurrent PP is not a retained benefit |
| 06.05.056 | Pension Sharing On Divorce |
| 06.05.057 | amended in line with flexibility provisions |
| 06.05.067 | amended in line with flexibility provisions |
| 06.05.084 | amended in line with flexibility provisions |
| 06.05.087 | Pension Sharing On Divorce |
| 06.05.088 | Pension Sharing On Divorce |
| 06.05.089 | Pension Sharing On Divorce |
| 06.05.090 | Pension Sharing On Divorce |
| 06.05.091 | Pension Sharing On Divorce |
| 06.05.092 | Pension Sharing On Divorce |
| 06.05.093 | Pension Sharing On Divorce |
| 06.05.094 | Pension Sharing On Divorce |
| 06.05.095 | Pension Sharing On Divorce |
| 06.05.096 | Pension Sharing On Divorce |
| 06.05.097 | Pension Sharing On Divorce |
| 06.05.098 | Pension Sharing On Divorce |
| 06.05.099 | Pension Sharing On Divorce |
| 06.05.100 | Pension Sharing On Divorce |
| 06.05.101 | Pension Sharing On Divorce |
| 06.05.102 | Pension Sharing On Divorce |
| 07.01.01 | Pension Sharing On Divorce |
| 07.01.01 | amended in the Update sweep |
| 07.01.04 | amended in the Update sweep |
| 07.01.19 | Pension Sharing On Divorce |
| 07.01.20 | Pension Sharing On Divorce |
| 07.App | rpi table updated |
| 08.01.01 | Pension Sharing On Divorce |
| 08.01.05 | amended in line with flexibility provisions |
| 08.01.06 | amended in line with flexibility provisions |
| 08.01.21 | Pension Sharing On Divorce |
| 08.01.22 | Pension Sharing On Divorce |
| 08.01.24 | Pension Sharing On Divorce |
| 08.01.25 | Pension Sharing On Divorce |
| 08.01.25 | amended in line with flexibility provisions |
| 08.01.27 | amended in line with flexibility provisions |
| 08.01.31 | amended to show when a lump sum from a PP is and is not a retained benefit following changes to concurrency rules |
| 08.01.35 | Pension Sharing On Divorce |
| 08.01.37 | Pension Sharing On Divorce |
| 08.01.41 | Pension Sharing On Divorce |
| 08.01.44 | Pension Sharing On Divorce |
| 08.01.45 | Pension Sharing On Divorce |
| 08.01.46 | Pension Sharing On Divorce |
| 08.01.47 | Pension Sharing On Divorce |
| 08.01.48 | Pension Sharing On Divorce |
| 08.01.49 | Pension Sharing On Divorce |
| 08.01.50 | Pension Sharing On Divorce |
| 08.01.51 | Pension Sharing On Divorce |
| 08.02 Appendix A | amended in the Update sweep |
| 08.02.05 | amended in the Update sweep |
| 08.02.26 | amended in the Update sweep |
| 08.03.03 | Pension Sharing On Divorce |
| 08.03.05 | Pension Sharing On Divorce |
| 08.03.06 | Update sweep |
| 08.03.07 | Pension Sharing On Divorce |
| 08.03.15 | Pension Sharing On Divorce |
| 08.03.18 | Pension Sharing On Divorce |
| 08.03.19 | Pension Sharing On Divorce |
| 09.01.01 | amended in line with flexibility provisions |
| 09.01.05 | amended in line with flexibility provisions |
| 09.01.09 | amended in line with flexibility provisions |
| 09.01.09 | Pension Sharing On Divorce |
| 09.01.10 | Pension Sharing On Divorce |
| 09.01.11 | amended in line with flexibility provisions |
| 09.01.12 | Pension Sharing On Divorce |
| 09.01.13 | Pension Sharing On Divorce |
| 09.01.14 | Pension Sharing On Divorce |
| 09.01.15 | amended in line with flexibility provisions |
| 09.01.16 | amended in line with flexibility provisions |
| 09.02.01 | amended in line with flexibility provisions |
| 09.02.02 | Pension Sharing On Divorce |
| 09.02.03 | Pension Sharing On Divorce |
| 09.02.04 | Pension Sharing On Divorce |
| 09.02.05 | Pension Sharing On Divorce |
| 09.02.06 | Pension Sharing On Divorce |
| 09.02.09 | amended in line with flexibility provisions |
| 09.02.17 | reference to reg 8 of Info Powers Regs |
| 09.02.19 | amended in line with flexibility provisions |
| 10.01.01 | amended in line with flexibility provisions |
| 10.01.07 | Pension Sharing On Divorce |
| 10.01.08 | amended in line with flexibility provisions |
| 10.01.12 | Pension Sharing On Divorce |
| 10.01.25 | amended in line with flexibility provisions |
| 10.01.26 | amended in line with flexibility provisions |
| 10.01.31 | Pension Sharing On Divorce |
| 10.01.32 | Pension Sharing On Divorce |
| 10.01.33 | Pension Sharing On Divorce |
| 10.01.34 | Pension Sharing On Divorce |
| 10.02.07 | Pension Sharing On Divorce |
| 10.02.09 | Pension Sharing On Divorce |
| 11.01.01 | Pension Sharing On Divorce |
| 11.01.06 | 'key man policies' now to be referred to BT1/2 for advice |
| 11.01.16 | Pension Sharing On Divorce |
| 11.01.17 | amended in line with flexibility provisions |
| 11.02.03 | amended to show when a PP DIS benefit is or is not a retained benefit following changes to concurrency rules |
| 11.02.06 | Pension Sharing On Divorce |
| 11.03.12 | Pension Sharing On Divorce |
| 11.03.19 | Pension Sharing On Divorce |
| 11.04.03 | amended in line with flexibility provisions |
| 12.01.08 | amended in line with flexibility provisions |
| 12.01.15 | Pension Sharing On Divorce |
| 12.01.18 | Pension Sharing On Divorce |
| 12.01.30 | amended in line with flexibility provisions |
| 12.02.02 | amended in line with flexibility provisions |
| 13.01.03 | amended in line with flexibility provisions |
| 13.03.05 | Pension Sharing On Divorce |
| 13.03.07 | Pension Sharing On Divorce |
| 13.03.11 | Pension Sharing On Divorce |
| 13.03.15 | Pension Sharing On Divorce |
| 13.03.16 | Pension Sharing On Divorce |
| 13.03.17 | Pension Sharing On Divorce |
| 13.03.18 | Pension Sharing On Divorce |
| 13.03.19 | amended in line with flexibility provisions |
| 13.03.32 | Pension Sharing On Divorce |
| 13.03.33 | Pension Sharing On Divorce |
| 13.03.34 | Pension Sharing On Divorce |
| 13.04.07 | Pension Sharing On Divorce |
| 13.04.09 | amended in line with flexibility provisions |
| 13.04.09 | Pension Sharing On Divorce |
| 13.04.13 | Pension Sharing On Divorce |
| 13.04.14 | Pension Sharing On Divorce |
| 13.04.15 | Pension Sharing On Divorce |
| 14 contents | updating of list of contents |
| 14.01.02 | amended to reflect practice on transfers after NRD |
| 14.01.04 | Pension Sharing On Divorce |
| 14.01.05 | amended in line with PN |
| 14.01.06 | amended in line with PN |
| 14.01.07 | amended to reflect practice on transfers after NRD |
| 14.01.08 | amended to reflect practice on transfers after NRD |
| 14.01.09 | amended to reflect practice on transfers after NRD |
| 14.01.14 | Update sweep |
| 14.01.15 | amendment to PN reference |
| 14.01.17 | amended in line with PN |
| 14.01.19 | delete this paragraph |
| 14.01.24 | amended in line with PN |
| 14.01.25 | amended in line with PN |
| 14.01.26 | amended in line with PN |
| 14.01.27 | amended in line with PN |
| 14.01.28 | delete this paragraph |
| 14.01.29 | delete this paragraph |
| 14.01.30 | delete this paragraph |
| 14.01.31 | amended in line with PN |
| 14.01.32 | reference to SSAS regs amended |
| 14.01.33 | reference to PSTA updated |
| 14.02.14 | amended in line with PN |
| 14.02.15 | amended in line with PN |
| 14.02.16 | amended in line with PN |
| 14.02.31 | amended in line with PN |
| 14.02.32 | amended in line with flexibility provisions |
| 14.02.56 | Pension Sharing On Divorce |
| 14.02.57 | Pension Sharing On Divorce |
| 14.02.58 | Pension Sharing On Divorce |
| 16.01.03 | Clarification of Practice |
| 16.01.07 | Clarification of Practice |
| 17.02.01 | amended in line with flexibility provisions |
| 17.02.01 | Pension Sharing On Divorce |
| 17.02.13 | Update sweep |
| 17.02.13 | Pension Sharing On Divorce |
| 17.02.14 | Update sweep |
| 17.02.14 | Pension Sharing On Divorce |
| 17.02.16 | Pension Sharing On Divorce |
| 17.02.18 | Pension Sharing On Divorce |
| 17.02.26 | Pension Sharing On Divorce |
| 17.02.29 | Pension Sharing On Divorce |
| 17.02.47 | Update sweep |
| 17.02.48 | Update sweep |
| 17.02.56 | Pension Sharing On Divorce |
| 17.02.57 | Pension Sharing On Divorce |
| 17.02.58 | Pension Sharing On Divorce |
| 17.02.59 | Pension Sharing On Divorce |
| 17.02.60 | Pension Sharing On Divorce |
| 17.02.61 | Pension Sharing On Divorce |
| 17.02.62 | Pension Sharing On Divorce |
| 17.03.01 | amended to reflect change in s601 tax charge from 40% to 35% |
| 17.03.02 | amended to reflect change in s601 tax charge from 40% to 35% |
| 17.03.03 | amended to reflect change in s601 tax charge from 40% to 35% |
| 18.01.07 | Update sweep |
| 19.01.16 | Update sweep |
| 19.01.18 | Clarification of Practice |
| 19.01.19 | Clarification of Practice |
| 19.01.20 | Clarification of Practice |
| 19.01.20 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.06.02 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.06.04 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.06.06 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.06.07 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.06.08 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.06.18 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.09 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.12 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.15 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.16 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.17 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.18 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.19 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.20 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.20 | Update sweep |
| 20.07.21 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.22 | Clarification of Practice |
| 20.07.22 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.07.23 | amended to reflect change in s601 tax charge from 40% to 35% |
| 20.09.14 | amended to reflect change in s601 tax charge from 40% to 35% |
| 24.01.01 | Pension Sharing On Divorce |
| 24.01.02 | Pension Sharing On Divorce |
| 24.01.03 | Pension Sharing On Divorce |
| 24.01.04 | Pension Sharing On Divorce |
| 24.01.05 | Pension Sharing On Divorce |
| 24.01.06 | Pension Sharing On Divorce |
| 24.01.07 | Pension Sharing On Divorce |
| 24.01.08 | Pension Sharing On Divorce |
| 24.01.09 | Pension Sharing On Divorce |
| 24.01.10 | Pension Sharing On Divorce |
| 24.01.11 | Pension Sharing On Divorce |
| 24.02.01 | Pension Sharing On Divorce |
| 24.02.02 | Pension Sharing On Divorce |
| 24.02.03 | Pension Sharing On Divorce |
| 24.02.04 | Pension Sharing On Divorce |
| 24.02.05 | Pension Sharing On Divorce |
| 24.03.01 | Pension Sharing On Divorce |
| 24.03.02 | Pension Sharing On Divorce |
| 24.03.03 | Pension Sharing On Divorce |
| 24.03.04 | Pension Sharing On Divorce |
| 24.03.05 | Pension Sharing On Divorce |
| 24.03.06 | Pension Sharing On Divorce |
| 24.03.07 | Pension Sharing On Divorce |
| 24.03.08 | Pension Sharing On Divorce |
| 24.03.09 | Pension Sharing On Divorce |
| 24.03.10 | Pension Sharing On Divorce |
| 24.03.11 | Pension Sharing On Divorce |
| 24.04.01 | Pension Sharing On Divorce |
| 24.04.02 | Pension Sharing On Divorce |
| 24.04.03 | Pension Sharing On Divorce |
| 25.01.01 | new paragraph giving background information about the introduction of the flexibility provisions |
| 25.01.02 | new paragraph covers which schemes may use the flexibility provisions |
| 25.01.03 | new paragraph covers the use of flexibility provisions by schemes which provide both defined benefits and money purchase benefits |
| 25.01.04 | new paragraph explains why contracted out schemes cannot use flexibility provisions |
| 25.01.05 | new paragraph explains that LPI does not apply to income drawdown |
| 25.01.06 | new paragraph explains impact of flexibility provisions on SSAS |
| 25.01.07 | new paragraph explains how flexibility provisions effect SDCS |
| 25.01.08 | new paragraph covers the adoption of the flexibility provisions |
| 25.01.09 | new paragraph concerns model documentation for adoption of the flexibility provisions |
| 25.01.10 | new paragraph concerns the use of non-standard documentation for adoption of the flexibility provisions |
| 25.01.11 | new paragraph concerns the endorsement of buy-out contracts when adopting the flexibility provisions |
| 25.01.12 | new paragraph concerns the checks to be made when SSAS and Insured self-managed schemes adopt the flexibility provisions |
| 25.02.01 | new paragraph covers eligibility of members to use income drawdown |
| 25.02.02 | new paragraph concerns election of members to take advantage of income drawdown |
| 25.02.03 | new paragraph concerns the surplus checks that have to be made when member's benefits are due to come into payment |
| 25.02.04 | new paragraph explains maximum and minimum limits with regard to drawing a pension under income drawdown |
| 25.02.05 | new paragraph concerns variation of amounts withdrawn under income drawdown |
| 25.02.06 | new paragraph concerns employer contributions to augment benefits when member has commenced income drawdown |
| 25.02.07 | new paragraph concerns valuation for retained benefits purposes. |
| 25.02.08 | new paragraph concerns reviews of amount paid under income drawdown |
| 25.02.09 | new paragraph concerns partial surrender of policies of insured schemes and buy-out contracts |
| 25.02.10 | new paragraph concerns latest date at which annuities must be purchased |
| 25.02.11 | new paragraph concerns phasing of the purchase of annuities |
| 25.02.12 | new paragraph concerns the calculation of the lump sum where lump sum is based on pension |
| 25.02.13 | new paragraph concerns benefits payable on death of a member during income drawdown |
| 25.02.14 | new paragraph concerns the payment of a lump sum death benefit |
| 25.02.15 | new paragraph concerns the payment of a pension where member dies within 10 years of commencement of income drawdown |
| 25.02.16 | new paragraph concerns widow', widowers' & dependants' own rights pensions |
| 25.02.17 | new paragraph concerns the making of transfer payments once income drawdown has commenced |
| 25.03.01 | new paragraph gives background information about flexible use of AVCs |
| 25.03.02 | new paragraph covers availability of the flexible use of AVCs |
| 25.03.03 | new paragraph explains position with regard to flexible use of AVCs where the employee is a member of more than one AVC scheme |
| 25.03.04 | new paragraph concerns the payment of employee contributions following payment of AVC benefits |
| 25.03.05 | new paragraph concerns the early payment of AVC benefits |
| 25.03.06 | new paragraph concerns payment of AVC benefits at the same time as employer funded benefits |
| 25.03.07 | new paragraph concerns the late payment of AVC benefits |
| 25.03.08 | new paragraph concerns schemes with a low NRA |
| 25.03.09 | new paragraph concerns maximum IR limits |
| 25.03.10 | new paragraph concerns surplus AVC regs check where AVC benefits are paid at a later date than the employer funded benefits |
| 25.03.11 | new paragraph concerns death of member while receiving AVC income drawdown |
| 25.03.12 | new paragraph concerns death of member before taking AVC income drawdown |
| 25.03.13 | new paragraph concerns guarantees on a pension from AVC funds |
| 25.03.14 | new paragraph concerns transfers once employer funded benefits come into payment |
| 26.01.01 | New chapter |
| 26.01.02 | New chapter |
| 26.01.03 | New chapter |
| 26.01.04 | New chapter |
| 26.01.05 | New chapter |
| 26.01.06 | New chapter |
| 26.01.07 | New chapter |
| 26.01.08 | New chapter |
| 26.01.09 | New chapter |
| 26.01.10 | New chapter |
| 26.01.11 | New chapter |
| 26.01.12 | New chapter |
| 26.01.13 | New chapter |
| 26.01.14 | New chapter |
| 26.01.15 | New chapter |
| 26.01.16 | New chapter |
| 26.01.17 | New chapter |
| 26.01.18 | New chapter |
| 26.01.19 | New chapter |
| 26.01.20 | New chapter |
| 26.01.21 | New chapter |
| 26.01.22 | New chapter |
| 26.01.23 | New chapter |
| 26.01.24 | New chapter |
| 26.01.25 | New chapter |
| 26.01.26 | New chapter |
| 26.01.27 | New chapter |
| 26.01.28 | New chapter |
| 26.01.29 | New chapter |
| 26.01.30 | New chapter |
| 26.01.31 | New chapter |
| 26.01.32 | New chapter |
| 26.01.33 | New chapter |
| 26.01.34 | New chapter |
| Int04.17 | Pension Sharing On Divorce |
| Int04.18 | Pension Sharing On Divorce |
| introduction 4.11 | amended to reflect change in s601 tax charge from 40% to 35% |
