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Contents

Legislation
Finance Act 2004

Crossheading Unauthorised member payments

  • Section 172 Assignment
  • Section 172A Surrender
  • Section 172B Increase in rights of connected person on death
  • Section 172BA Increase in rights on death arising from alternatively secured pension fund etc
  • Section 172C Allocation of unallocated employer contributions
  • Section 172D Limit on increase in benefits
  • Section 173 Benefits
  • Section 174 Value shifting
  • Section 174A Taxable property held by investment-regulated pension schemes
  1. Chapter 3 Payments by registered pension schemes
  2. Crossheading Unauthorised member payments

Crossheading Unauthorised member payments

From legislation.gov.uk

Contents

  1. Section 172 Assignment
  2. Section 172A Surrender
  3. Section 172B Increase in rights of connected person on death
  4. Section 172BA Increase in rights on death arising from alternatively secured pension fund etc
  5. Section 172C Allocation of unallocated employer contributions
  6. Section 172D Limit on increase in benefits
  7. Section 173 Benefits
  8. Section 174 Value shifting
  9. Section 174A Taxable property held by investment-regulated pension schemes
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