RPSM11104300 - Technical Pages: Lifetime allowance: Valuing benefits on BCEs: Augmenting a scheme pension – BCE 3: Contents

Where a scheme pension in payment is augmented (BCE 3): Contents

RPSM11104310Level of pension increases caught by BCE 3
RPSM11104320BCE 3 - excepted circumstances
RPSM11104330Why BCE 3 only covers scheme pensions, and pension entitlements that are not covered by BCE 3
RPSM11104340Abatement of a scheme pension under a public service pension scheme
RPSM11104350The permitted margin
RPSM11104360The permitted margin where entitlement to the scheme pension arose on or after 6 April 2006
RPSM11104370The permitted margin where entitlement to the scheme pension arose on or after 6 April 2006 – calculation A
RPSM11104380The permitted margin where entitlement to the scheme pension arose on or after 6 April 2006 – calculation B
RPSM11104390Example of how calculation A and B are worked out where entitlement to the scheme pension arose on or after 6 April 2006
RPSM11104400The permitted margin where entitlement to the scheme pension arose before 6 April 2006
RPSM11104410Example of the calculation of the permitted margin where entitlement to the scheme pension arose before 6 April 2006
RPSM11104420Calculating the capital crystallised value of any pension increase beyond the permitted margin (‘XP’)
RPSM11104430Prevention of overlap under BCE 3 when calculating ‘XP’