RPSM03100010 - Technical Pages: Protecting pre 6/4/06 pension rights from tax charges: Overview: Contents
This chapter only deals with protection from the lifetime allowance charge for pension rights built up before 6 April 2006. It does not include fixed protection which was introduced by Finance Act 2011 and only applies from 6 April 2012. For guidance on fixed protection see RPSM11101500.
Overview: Contents
| RPSM03100020 | Overview of protection for benefits built up before 6 April 2006 |
| RPSM03100030 | Protection from the lifetime allowance charge for benefits built up before 6 April 2006 |
| RPSM03100040 | Enhanced protection |
| RPSM03100050 | Primary protection |
| RPSM03100060 | Enhanced protection with primary protection |
| RPSM03100070 | No protection for benefits built up before 6 April 2006 |
| RPSM03100080 | Lump sum protection |
| RPSM03100090 | Protecting low pension ages |
| RPSM03100100 | Pension credits - entitlement received before 6 April 2006 |
