RPSM03100100 - Technical Pages: Protecting pre 6/4/06 pensions rights from tax charges: Overview: Pension credits
Pension credits - entitlement received before 6 April 2006
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Where an individual became entitled to a pension credit before 6 April 2006 this could be considered separately from the maximum benefits that individual could receive under the pension tax rules at that time.
There is provision for such individuals to receive an enhanced lifetime allowance in respect of the pension credit. RPSM03108000 gives more information.