| RPSM11105020 |
Circumstances where a lifetime allowance charge arises, the chargeable amount and the rate of lifetime allowance charge |
| RPSM11105030 |
Liability for the lifetime allowance charge |
| RPSM11105040 |
Liability for the lifetime allowance charge where more than one BCE occurs at the same time |
| RPSM11105050 |
Payment of a lifetime allowance excess lump sum |
| RPSM11105060 |
Level of lifetime allowance excess lump sum paid |
| RPSM11105070 |
An example showing the calculation of the chargeable amount |
| RPSM11105080 |
Where the two rates of lifetime allowance charge apply |
| RPSM11105090 |
Nature of the lifetime allowance charge |
