| RPSM03105139 | What lump sum protection
is available for individuals with primary protection? |
| RPSM03105140 | How protection of lump
sums with primary protection works |
| RPSM03105145 | Lump sum rights that
exceed £375,000 and primary protection: notification |
| RPSM03105150 | Example of protection of
lump sums with primary protection: taking all benefits at one time
and all lump sum benefits are tax-free |
| RPSM03105155 | Protection of lump sums
exceeding £375,000 with primary protection: all benefits taken
from a scheme as a stand-alone lump sum |
| RPSM03105156 | Example of payment of a
stand-alone lump sum to a member with primary protection and lump
sum rights of more than £375,000 |
| RPSM03105160 | Protection of lump sums
with primary protection: taking benefits at more than one time -
some lump sum benefits are not tax-free: example of a stand-alone
and then a pension commencement lump sum payment |
| RPSM03105170 | Protection of lump sums
with primary protection: taking benefits at more than one time -
some lump sum benefits are not tax-free: example 1 |
| RPSM03105180 | Protection of lump sums
with primary protection: taking benefits at more than one time -
some lump sum benefits are not tax-free: example 2 |
| RPSM03105181 | Scheme chargeable
payments: unauthorised lump sum payments |
| RPSM03105182 | Unauthorised lump sum
payments: example |
