RPSM11104900 - Technical Pages: Lifetime allowance: Valuing benefits on BCEs: Pension in payment on 6 April 2006: Contents
Pensions in payment on 6 April 2006 (pre-commencement pensions) and the lifetime allowance: Contents
| RPSM11104910 | When a pre-commencement pension is considered for lifetime allowance purposes |
| RPSM11104920 | How a pre-commencement pension is treated for lifetime allowance purposes |
| RPSM11104930 | Calculating the capital value of the pre-commencement pension |
| RPSM11104940 | Where the pre-commencement pension is being paid as an unsecured pension or alternatively secured pension |
| RPSM11104950 | An example calculating the capital value of a pre-commencement pension |
| RPSM11104960 | Example showing the calculation of the capital value of a pre-commencement pension which uses all the available lifetime allowance |
| RPSM11104970 | Augmentation of a pre-commencement pension being paid as a scheme pension |
| RPSM11104980 | Example of augmenting a pre-commencement scheme pension |
