Pensions Tax Manual

PTM020000 - General principles: contents

1. PTM021000

   Meaning of pension scheme
2. PTM022000

   Types of pension scheme
3. PTM023000

   Arrangements: contents
4. PTM024000

   Overview of pensions taxation: contents
5. PTM025000

   Parties to a pension scheme: contents
6. PTM026000

   Overview of payments
7. PTM027000

   Connected persons
8. PTM028000

   Pension age
9. PTM029000

   Divorce and pension benefits