SCHEDULES
C1 SCHEDULE 10 Sharing of pensions etc. on divorce or annulment
Definition of “pension business”
F11
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Approval of retirement benefit schemes
F12
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Discretionary approval of retirement benefit schemes
F13
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Non-approved retirement benefit schemes
F14
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F15
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F16
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charge on pensions commuted in special circumstances
F17
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Charge on unauthorised payments
F18
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Definition of “retirement benefits scheme”
F19
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Interpretation of Chapter I
F110
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Overseas pensions
11
In section 615(6)(b) of the Taxes Act 1988 (funds annuities from which are paid without deduction of tax to non-UK residents), after “purpose” there shall be inserted “
(subject to any enactment or Northern Ireland legislation requiring or allowing provision for the value of any rights to be transferred between schemes or between members of the same scheme)
”
.
Rules prohibiting surrender or assignment of annuities etc.
F212
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annuity payable on the death of a member
F213
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Rule in section 636A prohibiting assignment or surrender
F214
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of “relevant earnings”
F215
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Purchased life annuities
F216
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation of Part XIV
F217
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Commencement etc.
F218
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sch. 10 applied (with modifications) (10.5.2000) by S.I. 2000/1085, regs. 3-8
Sch. 10 applied (S.) (28.1.2002) by S.I. 1995/365, Pt. W para. W14(2) (as inserted (28.1.2002) by S.S.I. 2001/465, reg. 3, Sch. 1)