RPSM03105040 - Technical Pages: Protecting
pension rights from tax charges: Lump sums: Valuing lump sum
rights
Valuing lump sum rights
The amount of an individual’s lump sum rights on 5 April
2006 is the aggregate of
- crystallised lump sum rights in connection
with ’relevant existing pensions’ (see
RPSM03105050); and
- uncrystallised lump sum rights from
’relevant pension arrangements’ (see
RPSM03105060).
