By David Chatterton
This booklet is a definitive paintings at the legislations and perform when it comes to pensions. It includes modern laws and case fabric, together with the proper provisions of the Finance Act 1996 and the Pensions Act 1995. it's going to support the criminal practitioner, yet is additionally of curiosity to lecturers educating classes in pensions legislation at universities and better schooling associations in the course of the kingdom. it may additionally end up beneficial to monetary advisers and others who suggest on pensions legislations as a part of their day by day regimen. professional practitioners within the pension box should still locate it a important aide-memoire during their paintings, and really worth shopping for their library as a convenient paintings of reference.
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Additional info for Pensions Law & Practice (Medic0-Legal Practitioner Series)
Sample text
They have often been of the latter kind to take advantage of the Inland 35 Pensions Law and Practice Revenue’s more generous limit for early leavers. Small schemes are generally contracted in to SERPS. 3 Source of law and practice A self-administered scheme is regulated by regulations referred to earlier and the Practice Notes to which reference is made at the outset. 4 Special requirements for approval The Inland Revenue consider special requirements are essential to approval of such schemes for three reasons namely: (a) The possibility, under the rule in Saunders v Vautier (1841) 4 Beav 115, that the trust establishing the scheme is wound up by the members irrespective of the terms of the trust.
Only if a scheme complies with the benefit limits in s 590 must the Pensions Office approve it. However, s 590 is subject to highly restrictive requirements and most pension schemes are established by application to the Pension Schemes Office to exercise discretionary approval under s 591. Approval will normally be granted to schemes which fulfil the requirements set out in the Practice Notes and comply with the level of benefits referred to in these Notes. Only schemes approved under s 590 or s 591 may be granted 12 Occupational Pensions exempt approved status and, of course, generally, they must be established under irrevocable trusts for approval (s 592(i) of the ICTA 1988).
3 Capital gains tax There is no liability to a capital gains tax levy from disposal of investments in the fund (s 145(1K) of the Taxation of Chargeable Gains Act 1992). 3 INVESTOR PROTECTION Where a personal pension is unit-linked or deposit-based (whether or not the pension provider is an insurance company) it must comply with certain requirements for protection of the investor. There must, for example, be a ‘cooling off period’ in the case of unit-linked policies, giving certain cancellation rights in relation to the policy.