Schedule 10 | Sharing of pensions etc. on divorce or annulment

Definition of “pension business”

(1)Repealed^F1

Approval of retirement benefit schemes

(2)Repealed^F1

Discretionary approval of retirement benefit schemes

(3)Repealed^F1

Non-approved retirement benefit schemes

(4)Repealed^F1

(5)Repealed^F1

(6)Repealed^F1

Charge on pensions commuted in special circumstances

(7)Repealed^F1

Charge on unauthorised payments

(8)Repealed^F1

Definition of “retirement benefits scheme”

(9)Repealed^F1

Interpretation of Chapter I

(10)Repealed^F1

Overseas pensions

(11)In section 615(6)(b) of the Taxes Act 1988 (funds annuities from which are paid without deduction of tax to non-UK residents), after “purpose” there shall be inserted “ (subject to any enactment or Northern Ireland legislation requiring or allowing provision for the value of any rights to be transferred between schemes or between members of the same scheme) ”.

Rules prohibiting surrender or assignment of annuities etc.

(12)Repealed^F2

Annuity payable on the death of a member

(13)Repealed^F2

Rule in section 636A prohibiting assignment or surrender

(14)Repealed^F2

Meaning of “relevant earnings”

(15)Repealed^F2

Purchased life annuities

(16)Repealed^F2

Interpretation of Part XIV

(17)Repealed^F2

Commencement etc.

(18)Repealed^F2