Pension Schemes Bill (HL Bill 90)
Contents
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Part 1
Categories of pension scheme
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Part 2
Collective benefits
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Introduction and nature of collective benefits
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Contributions
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Investment
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Valuation
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Dealing with deficits and surpluses
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Cash equivalents
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Winding up
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Identifying assets
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Regulations under Part 2: general
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Interpretation of Part 2
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Part 3
General changes to legislation about pension schemes
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Administration and governance
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Early leavers
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Indexation
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Independent trustees
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Rules about modification of schemes
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Other amendments
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Part 4
Pensions flexibilities
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Chapter 1
Pensions guidance
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Chapter 2
Independent advice
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Great Britain
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Northern Ireland
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Income tax exemption
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Chapter 3
Drawdown, conversion of benefits and lump sums
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Great Britain
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55. Sums or assets that may be designated as available for drawdown: Great
Britain -
56. Provision about conversion of certain benefits for drawdown: Great Britain
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58. Restrictions on conversion of benefits during winding up etc: Great Britain
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59. Restriction on payment of lump sums during PPF assessment period: Great
Britain
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Northern Ireland
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61. Sums or assets that may be designated as available for drawdown: Northern
Ireland -
62. Provision about conversion of certain benefits for drawdown: Northern
Ireland -
63. Provision about calculation of lump sums: Northern Ireland
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64. Restrictions on conversion of benefits during winding up etc: Northern
Ireland -
65. Restriction on payment of lump sums during PPF assessment period:
Northern Ireland
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Chapter 4
Transfers
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Rights to transfer benefits
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Great Britain
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Northern Ireland
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Chapter 5
Interpretation of Part 4
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Part 5
Miscellaneous
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Remploy
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Judicial and public service pensions
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Marriage of same sex couples
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Pension sharing
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Part 6
General