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Legislation
Finance Act 2013

CHAPTER 4 Pensions

  • Section 47 Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc
  • Section 48 Lifetime allowance charge: new standard lifetime allowance for the tax year 2014-15 and subsequent tax years
  • Section 49 Annual allowance: new annual allowance for the tax year 2014-15 and subsequent tax years
  • Section 50 Drawdown pensions and dependants' drawdown pensions
  • Section 51 Bridging pensions
  • Section 52 Abolition of contracting out of state second pension: consequential amendments etc
  • Section 53 Overseas pension schemes: general
  • Section 54 Overseas pension schemes: information and inspection powers
  1. PART 1 Income Tax, Corporation Tax and Capital Gains Tax
  2. CHAPTER 4 Pensions

CHAPTER 4 Pensions

From legislation.gov.uk

Contents

  1. Section 47 Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc
  2. Section 48 Lifetime allowance charge: new standard lifetime allowance for the tax year 2014-15 and subsequent tax years
  3. Section 49 Annual allowance: new annual allowance for the tax year 2014-15 and subsequent tax years
  4. Section 50 Drawdown pensions and dependants' drawdown pensions
  5. Section 51 Bridging pensions
  6. Section 52 Abolition of contracting out of state second pension: consequential amendments etc
  7. Section 53 Overseas pension schemes: general
  8. Section 54 Overseas pension schemes: information and inspection powers
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