Updating scheme rules for the Finance Act 2004: checklist

Resource type: Checklist

Status: Maintained

Jurisdictions: England, Scotland, Wales

A checklist of points to consider when updating the governing trust deed and rules of an occupational pension scheme for the tax changes introduced under the Finance Act 2004.

Jonathan Sharp, Baker & McKenzie LLP

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Resource information

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Resource ID: 8-501-0976
Products: PLC UK Pensions
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Related content

Topics

Tax and Accounting: PensionsTax and Accounting: Pensions (http://plc.practicallaw.com/8-103-1346)

Practice note: overview

Increase in minimum pension age: a quick guide Increase in minimum pension age: a quick guide (http://uk.practicallaw.com/topic6-501-0915)
Pensions in the UK: overview Pensions in the UK: overview (http://uk.practicallaw.com/topic2-235-7983)
Pensions tax: overview Pensions tax: overview (http://uk.practicallaw.com/topic6-204-0440)

Practice notes

Pensions tax: authorised lump-sum payments Pensions tax: authorised lump-sum payments (http://uk.practicallaw.com/topic0-376-6607)
Pensions tax: authorised pension payments Pensions tax: authorised pension payments (http://uk.practicallaw.com/topic4-380-6324)
Pensions tax: transitional protection Pensions tax: transitional protection (http://uk.practicallaw.com/topic1-208-3955)

Standard documents

Deed of amendment: Finance Act 2011 Deed of amendment: Finance Act 2011 (http://uk.practicallaw.com/topic4-507-2264)
Pension scheme trust deed and rules Pension scheme trust deed and rules (http://uk.practicallaw.com/topic1-501-5637)

Glossary

Annual allowance Annual allowance (http://uk.practicallaw.com/topic6-201-6478)
Annual allowance charge Annual allowance charge (http://uk.practicallaw.com/topic5-507-1382)
Authorised payment Authorised payment (http://uk.practicallaw.com/topic7-207-2096)
AVC AVC (http://uk.practicallaw.com/topic7-107-6458)
Bridging pension Bridging pension (http://uk.practicallaw.com/topic9-376-0210)
Earnings cap Earnings cap (http://uk.practicallaw.com/topic0-200-3186)
Ill-health condition Ill-health condition (http://uk.practicallaw.com/topic0-204-0966)
Lifetime allowance Lifetime allowance (http://uk.practicallaw.com/topic8-201-6477)
Lifetime allowance excess lump sum Lifetime allowance excess lump sum (http://uk.practicallaw.com/topic1-501-1125)
Lifetime annuity Lifetime annuity (http://uk.practicallaw.com/topic1-207-2099)
Pension commencement lump sum Pension commencement lump sum (http://uk.practicallaw.com/topic5-204-0426)
Serious-ill-health lump sum Serious-ill-health lump sum (http://uk.practicallaw.com/topic8-204-0444)
Short-service refund lump sum Short-service refund lump sum (http://uk.practicallaw.com/topic4-385-3358)
Trivial commutation lump sum Trivial commutation lump sum (http://uk.practicallaw.com/topic4-204-0441)
Winding-up lump sum Winding-up lump sum (http://uk.practicallaw.com/topic6-358-8952)

Updating scheme rules for the Finance Act 2004: checklist

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