PART XIV PENSION SCHEMES, SOCIAL SECURITY BENEFITS, LIFE ANNUITIES ETC.
C1CHAPTER I RETIREMENT BENEFIT SCHEMES
Approval of schemes
590 Conditions for approval of retirement benefit schemes.
F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2590A Section 590: supplementary provisions.
F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F4590B Section 590: further supplementary provisions.
F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F6590C Earnings cap.
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
591 Discretionary approval.
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F9591A Effect on approved schemes of regulations under section 591.
F10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F11591B Cessation of approval: general provisions.
F12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
591CF15 Cessation of approval: tax on certain schemes.
F13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
591D Section 591C: supplementary.
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Tax reliefs
592 Exempt approved schemes.
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
593 Relief by way of deductions from contributions.
F17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
594 Exempt statutory schemes.
F18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charge to tax in certain cases
595 Charge to tax in respect of certain sums paid by employer etc.
F19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
596 Exceptions from section 595.
F20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F21596A Charge to tax: benefits under non-approved schemes.
F22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F23596B Section 596A: supplementary provisions.
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
596CF35 Notional interest treated as paid if amount charged in respect of beneficial loan.
F25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
597 Charge to tax: pensions.
F26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
598 Charge to tax: repayment of employee’s contributions.
F27. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
599 Charge to tax: commutation of entire pension in special circumstances.
F28. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F29599A Charge to tax: payments out of surplus funds.
F30. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
600 Charge to tax: unauthorised payments to or for employees.
F31. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
601 Charge to tax: payments to employers.
F32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
602 Regulations relating to pension fund surpluses.
F33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
603 Reduction of surpluses.
F34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Supplementary provisions
604 Application for approval of a scheme.
F36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
605 Information.
F37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
605AF50 False statements etc.
F38. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
606 Default of administrator etc.
F39. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
606AF51 Recourse to scheme members.
F40. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
607 Pilots’ benefit fund.
F41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
608 Superannuation funds approved before 6th April 1980.
F42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
609 Schemes approved before 23rd July 1987.
F43. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
610 Amendments of schemes.
F44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
611 Definition of “retirement benefits scheme”.
F45. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F47611A Definition of relevant statutory scheme.
F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
611AAF52 Definition of the administrator.
F46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
611A Definition of relevant statutory scheme.
F48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
612 Other interpretative provisions, and regulations for purposes of this Chapter.
F49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Pt. 14 Ch. 1 (ss. 590-612) modified (31.3.1995) by Judicial Pensions and Retirement Act 1993 (c. 8), ss. 18, 19(4), 31(2); S.I. 1995/631, art. 2