PTM133800 - Unauthorised payments: deemed or specific situations that are unauthorised payments: recycling of pension commencement lump sums: contents

1. PTM133810

   Overview
2. PTM133820

   Pre-planning
3. PTM133830

   Significant increase in contributions and cumulative basis
4. PTM133840

   Deemed unauthorised payment and taxation
5. PTM133850

   Examples to illustrate when the recycling rule applies.
6. PTM133860

   Examples to illustrate when the recycling rule does not apply.