| RPSM11104310 |
Level of pension increases caught by BCE 3 |
| RPSM11104320 |
BCE 3 - excepted circumstances |
| RPSM11104321 |
BCE 3 - anti-avoidance rule for excepted circumstances provisions. |
| RPSM11104330 |
Why BCE 3 only covers scheme pensions, and pension entitlements that are not covered by BCE 3 |
| RPSM11104340 |
Abatement of a scheme pension under a public service pension scheme |
| RPSM11104341 |
The threshold annual rate |
| RPSM11104342 |
The threshold annual rate - the relevant percentage rate |
| RPSM11104343 |
The threshold annual rate - the relevant indexation percentage |
| RPSM11104344 |
The threshold annual rate - increases not exceeding £250 |
| RPSM11104345 |
The threshold annual rate - rounding up |
| RPSM11104346 |
The threshold annual rate - increase awarded within 12 months of becoming entitled to a scheme pension |
| RPSM11104350 |
The permitted margin |
| RPSM11104360 |
The permitted margin where entitlement to the scheme pension arose on or after 6 April 2006 |
| RPSM11104370 |
The permitted margin where entitlement to the scheme pension arose on or after 6 April 2006 - calculation A |
| RPSM11104380 |
The permitted margin where entitlement to the scheme pension arose on or after 6 April 2006 - calculation B |
| RPSM11104390 |
Example of how calculation A and B are worked out where entitlement to the scheme pension arose on or after 6 April 2006 and BCE 3 occurs before 6 April 2008 |
| RPSM11104395 |
Example of how calculation A and B are worked out where entitlement to the scheme pension arose on or after 6 April 2006 and BCE 3 occurs on or after 6 April 2008 |
| RPSM11104400 |
The permitted margin where entitlement to the scheme pension arose before 6 April 2006 |
| RPSM11104410 |
Example of the calculation of the permitted margin where entitlement to the scheme pension arose before 6 April 2006 |
| RPSM11104420 |
Calculating the capital crystallised value of any pension increase beyond the permitted margin (‘XP’) |
| RPSM11104430 |
Prevention of overlap under BCE 3 when calculating ‘XP’ - further BCE 3 occurs before 10October 2007 |
| RPSM11104435 |
Prevention of overlap under BCE 3 when calculating ‘XP’ - further BCE 3 occurs on or after 10 October 2007 |
| RPSM11104436 |
Further BCE 3 occurs on or after 10 October 2007: Increasing XP by the relevant annual percentage rate |
| RPSM11104437 |
Further BCE 3 occurs on or after 10 October 2007: Increasing XP by relevant indexation percentage |
| RPSM11104438 |
Prevention of overlap under BCE 3 when calculating ‘XP’ - further BCE 3 occurs on or after 10 October 2007 - Example |
