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Business tax: Pension schemes

Business tax: Pension schemes

The Financial Assistance Scheme (Tax) Regulations SI 2010/1187 prevent extra tax charges from arising when the property rights and liabilities of a tax-registered occupational pension scheme that is winding up under-funded are transferred to the Secretary of State for Work and Pensions for the purposes of the Financial Assistance Scheme.

The latest issue of the Pensions Industry newsletter produced by National Insurance Services to the Pensions Industry (NISPI) a directorate within HMRC's National Insurance Contributions Office is available via NISPI deals with occupational pension schemes and appropriate personal pension schemes that are contracted-out of the state additional pension.

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