RPSM11104200 - Technical Pages: Lifetime allowance: Valuing benefits on BCEs: Scheme pension - BCE 2: Contents

Valuing a scheme pension (BCE 2)


RPSM11104210 What pensions are caught through BCE 2
RPSM11104220 The amount crystallising through BCE 2 and relevant valuation factors
RPSM11104225 Where a chargeable amount arises
RPSM11104230 A non-standard relevant valuation factor
RPSM11104240 Definition of ā€˜P’
RPSM11104250 Where a scheme pension entitlement is taken before the normal minimum pension age
RPSM11104260 Provision of a scheme pension under a money purchase arrangement
RPSM11104270 Prevention of overlap in a money purchase arrangement
RPSM11104280 Examples of how the prevention of overlap rules work in a money purchase arrangement where dealing with a scheme pension
RPSM11104290 Prevention of overlap in a money purchase arrangement - miscellaneous issues