BIM46000 - Specific deductions: pension schemes: contents

This chapter deals with the deductions which can be made in calculating trade profits for contributions to pension schemes by employers. »Ê¹ÚÌåÓýapp guidance applies to contributions made on or after 6 April 2006 and covers registered pension schemes and employer-financed retirement benefit schemes.

Please click on the number alongside to go direct to each page.

  1. BIM46001
    Pension schemes: introduction
  2. BIM46005
    Overview
  3. BIM46010
    Timing of deductions
  4. BIM46015
    Meaning of employer
  5. BIM46020
    Recharging of contributions in multi-employer schemes
  6. BIM46025
    Capital expenditure: purchase of a business
  7. BIM46030
    Wholly & exclusively: introduction
  8. BIM46035
    Wholly & exclusively: controlling directors & shareholders
  9. BIM46040
    Wholly & exclusively: cessation of a trade
  10. BIM46045
    Wholly & exclusively: payments made pursuant to S75 Pensions Act 1995
  11. BIM46050
    Wholly & exclusively: payments enforceable by the Pensions Regulator
  12. BIM46055
    Wholly and exclusively: orphan liabilities/deferred members
  13. BIM46060
    Wholly & exclusively: sale of a shares in a subsidiary
  14. BIM46065
    Wholly & exclusively: multi-employer schemes: reputation of the business and the morale of continuing scheme members
  15. BIM46070
    Wholly & exclusively: payments by third parties
  16. BIM46075
    Employer contributions linked to salary sacrifice arrangements
  17. BIM46080
    Cross border schemes
  18. BIM46085
    Industry wide schemes
  19. BIM46090
    Pensions Act levy
  20. BIM46140
    Employer-financed retirement benefits schemes
  21. BIM46145
    Pensions: S615 schemes
  22. BIM46150
    Anti avoidance