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Taxation of Pensions Bill (HC Bill 97)

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EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by HM Treasury and HM Revenue and
Customs, are published separately as Bill 97—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Mr Chancellor of the Exchequer has made the following statement under section
19(1)(a) of the Human Rights Act 1998:

In my view the provisions of the Taxation of Pensions Bill are compatible with the
Convention rights.

Contents

  1. 1. Provision for pension flexibility etc

  2. 2. Restriction and reduction of tax charges on certain lump sums

  3. 3. Citation, interpretation and consequential amendments

    1. Schedule

      Pension flexibility etc

      1. Part 1

        Drawdown pensions

      2. Part 2

        Annuities

      3. Part 3

        Pension payments out of uncrystallised funds

      4. Part 4

        Annual allowances

      5. Part 5

        Miscellaneous amendments

      6. Part 6

        Provision of information

      7. Part 7

        Overseas pensions

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