RPSM13102500 - Technical Pages: International: Application of charges to non-UK schemes: Lifetime allowance: Contents

Lifetime allowance charge: Contents

RPSM13102510General
RPSM13102520Relieved non-UK pension schemes.
RPSM13102530Relieved members
RPSM13102540Relevant relieved amount
RPSM13102550Example 1 of the relevant relieved amount
RPSM13102560Example 2 of the relevant relieved amount
RPSM13102570Early election by relieved members
RPSM13102580Exemption from benefit crystallisation event 8 of section 216 (transfer to a qualifying recognised overseas pension scheme)
RPSM13102590Persons liable to lifetime allowance charge
RPSM13102600Regulation-making powers

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