RPSM03106000 - Technical Pages: Protecting pension rights from tax charges: Taking benefits before normal minimum pension age: Contents

Taking benefits before normal minimum pension age: Contents

RPSM03106010Right to take pension and/or lump sum benefits before normal minimum pension age
RPSM03106020Retirement benefits schemes: members with a right to take benefits from age 50
RPSM03106025What is meant by an unqualified right to take benefits
RPSM03106030Retirement annuity contracts and personal pensions: members with a right to take benefits before age 50
RPSM03106035Prescribed occupations for personal pension schemes and RACs
RPSM03106040Retirement benefits schemes: members with normal retirement ages below 50
RPSM03106050Members with protected pension ages who are not subject to a reduction in their lifetime allowance
RPSM03106060Taking benefits
RPSM03106062Loss of protection due to employment after taking benefits
RPSM03106063Loss of protection due to employment after taking benefits: protected pension age below age 50
RPSM03106064Loss of protection due to employment after taking benefits: protected pension ages 50 to 54
RPSM03106065Loss of protection due to employment after taking benefits between age 50 to 54: employment conditions
RPSM03106070Transfers
RPSM03106072Winding up of schemes in existence on 5 April 2006
RPSM03106080Individuals permitted to take pension before normal minimum pension age: reduction of the lifetime allowance
RPSM03106090Example 1 of the effect of the reduction of the lifetime allowance where a member takes benefits before normal minimum pension age
RPSM03106100Example 2 of the effect of the reduction of the lifetime allowance where a member takes benefits before normal minimum pension age
RPSM03106110Transfers as part of a scheme reorganisation during the period 10 December 2003 to 5 April 2006
RPSM03106120Transfers before 6 April 2006 as a result of a corporate sale/transfer of undertakings
RPSM03106130Transfers before 6 April 2006 as a result of a corporate sale/transfer of undertakings: conditions