Pensions Tax and Regulation

This IDS Pensions Handbook looks at the areas of tax and regulation which affect employer pension provision. In particular it covers the new requirements introduced by the Pensions Act 2004 and the Finance Act 2004.

Among the areas covered are:

• the 2006 pensions tax regime – including registering schemes for tax purposes, new rules for paying benefits, lifetime and annual allowances and transitional arrangements
• the Pensions Regulator – including its powers to appoint or remove trustees, put measures in place to prevent schemes falling into the PPF, codes of practice and the Pensions Regulator Tribunal
• the Pension Protection Fund – including scheme eligibility, the assessment period, pension compensation provisions, the levies payable by schemes and fraud compensation
• financial services regulation
• data protection
• dispute resolution.

Contents of the Handbook

Published: June 2006