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PTM063100 | Member benefits: lump sums: protection of pre-6 April 2006 lump sum rights: contents

From HM Revenue & Customs · Pensions Tax Manual

As of 6 April 2024 there is no longer lifetime allowance. If you are looking for information about protections, enhancement factors and the lifetime allowance charge please see these pages on The National Archives. If you are looking for information about the principles of lifetime allowance and benefit crystallisation events please see these pages of The National Archives.

Contents5 entries

  1. PTM063110Member benefits: lump sums: protection of pre-6 April 2006 lump sum rights: primary protection and lump sum protection
  2. PTM063120Member benefits: lump sums: protection of pre-6 April 2006 lump sum rights: enhanced protection and lump sum protection
  3. PTM063130Member benefits: lump sums: protection of pre-6 April 2006 lump sum rights: scheme-specific lump sum protection - overview
  4. PTM063140Member benefits: lump sums: protection of pre-6 April 2006 lump sum rights: scheme-specific lump sum protection - valuation
  5. PTM063150Member benefits: lump sums: protection of pre-6 April 2006 lump sum rights: scheme-specific lump sum protection - transfers and winding-up