SCHEDULES

C1 SCHEDULE 10 Sharing of pensions etc. on divorce or annulment

Section 79.

Annotations:
Modifications etc. (not altering text)
C1

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)

Definition of “pension business”

F11

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval of retirement benefit schemes

F12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Discretionary approval of retirement benefit schemes

F13

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Non-approved retirement benefit schemes

F14

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F15

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F16

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Charge on pensions commuted in special circumstances

F17

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Charge on unauthorised payments

F18

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Definition of “retirement benefits scheme”

F19

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .