Fixed Protection 2014 (FP 2014) - Paragraph 1(3) and (19) Schedule 22 Finance Act 2013
Fixed protection (2016) (FP 2016) - Paragraph 1(1)(b) and (3) and paragraph 8 Schedule 4 Finance Act 2016
A member cannot give up their fixed protection. But they may lose it if, on or after:
6 April 2012 for a registered pension scheme or 6 April 2013 for a relieved non-UK scheme in the case of FP 2012,
6 April 2014 in the case of FP 2014, or
6 April 2016 in the case of FP 2016
any of the following occur:
they have benefit accrual under a registered pension scheme or a relieved non-UK pension scheme (see PTM093500 for more information on what benefit accrual means)
there is an impermissible transfer into any arrangement they have in a registered pension scheme
Tax information and impact notes
The government publish tax information and impact notes (TIINs) for tax policy changes when the policy is final or near final.
From: Contents
the Exchequer
The National Archives website has details of
TIINs published:
Coronavirus (COVID-19) Policy paper Policy paper Policy paper Policy paper Policy paper Policy paper Policy paper Policy paper Policy paper Policy paper
Budget 2020 Policy paper Policy paper Policy paper Policy paper Policy paper Policy paper Policy paper
28 January 2021
Exemption from National Insurance contributions for COVID-19 Test and Trace Support Payments for