| RPSM09105110 | Payment of a winding-up
lump sum |
| RPSM09105120 | Measure of
triviality |
| RPSM09105130 | Commutation of pensions
in payment and any contingent dependant pension entitlement as part
of the winding-up lump sum |
| RPSM09105140 | Level of winding up lump
sum that may be paid. |
| RPSM09105150 | Taxation of the winding
up lump sum |
| RPSM09105160 | Reporting scheme wind-up
to HMRC |
| RPSM09105170 | Winding-up a scheme
simply to facilitate payment of winding-up lump sum |
| RPSM09105180 | Payment of a winding-up
lump sum in the 2006/07 tax year by a former approved
superannuation fund (an old code scheme) |
