Policy paper

Pension schemes: amendment to taxation of collective money purchase schemes

This measure changes the tax treatment of collective money purchase schemes in winding up.

• From: HM Revenue & Customs
• Published: 20 July 2022

Documents

Pension schemes: Collective money purchase — winding up

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Draft legislation

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Explanatory note

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Details

If you’re a member of a collective money purchase scheme that is winding up, this measure makes sure you can:

• continue to be paid authorised pension payments
• transfer to another pension scheme and receive drawdown pension

Published 20 July 2022