RPSM15104500 - Technical Pages: Special annual allowance: Anti-avoidance rules: Contents
This guidance only applies for the 2009-10 and 2010-11 tax years.
Anti-avoidance rules: Contents
| RPSM15104510 | Overview |
| RPSM15104520 | Manipulating the value of the pension input amount |
| RPSM15104530 | Manipulating the value of the pension input amount: Modified calculation of the pension input amount |
| RPSM15104540 | Manipulating the value of the pension input amount: Modified calculation of the pension input amount - adjustment of the closing value |
| RPSM15104560 | Re-activated and new schemes |
| RPSM15104570 | General anti-avoidance rule for protected input amounts |
| RPSM15104580 | Employer-financed retirement benefits schemes |
