 |
 |
 |
 |
 |
 |
 |
The following list summarises details of:
- materials recently added to Perspective (excluding Parliamentary answers and questions);
- materials currently on Perspective which have changed significantly (indicated by italics); and
- the occasional announcement from Pendragon.
It is a facsimile of the "New and Recently Amended Documents" list available within the Perspective Table of Documents.
Organizations which update Perspective on-line will have access to all these materials. Subscribers who do not update on-line will have access to the new on-line documents but not the new core documents (or any changes to existing core documents) until the content is updated by bimonthly CD.
30 July 2010
SI 2010/1055 The Additional Paternity Leave Regulations 2010
Added after user request
Public Sector Pensions Commission: Occupations (Public Service) Reforming Public Sector Pensions - Solutions to a Growing Challenge
Our thanks to the Public Sector Pensions Commission for allowing us to carry their Report on Perspective.
29 July 2010
28 July 2010
Finance (No 2) Act 2010
[fa10(2)]
Selected provisions only. Please note that this document is still in the process of being edited.
23 July 2010
2010 Ch Catchpole v Alitalia Pension Trustees
Unedited judgment
22 July 2010
HM Treasury: Calculation and Payment of Benefits (Annuities) Removing the Requirement to Annuitise by Age 75
HM Treasury Consultation Paper
21 July 2010
20 July 2010
House of Commons: Standing/General Committee Meetings Draft Occupational Pension Schemes (Levies) (Amendment) Regulations 2010; Draft Pensions Regulator (Contribution Notices) (Sum Specified Following Transfer) Regulations 2010 (13 July 2010)
Second Delegated Legislation Committee
19 July 2010
16 July 2010
76883/1 Mr A Taylor [76883/1]
Determinations from June 2010
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000050 Ms F Clifton [PPF000050]
Determination of the Pension Protection Fund Ombudsman
15 July 2010
The Pensions Regulator: Consultation Documents and Discussion Papers Guidance on Transfer Incentives
14 July 2010
Board for Actuarial Standards: Technical Actuarial Standards Scope & Authority of Technical Standards
[TAS Scope]
Versions 1-3
13 July 2010
12 July 2010
09 July 2010
08 July 2010
06 July 2010
05 July 2010
01 July 2010
Finance Bill 2010/11 [Bill 3] (28 June 2010)
Selected provisions only. Explanatory Notes are also included in tonight's update.
30 June 2010
29 June 2010
2010 Ch PNPF Trust Co Ltd v Taylor & Ors
Unedited judgment
28 June 2010
SI 2008/2698 The Tribunal Procedure (Upper Tribunal) Rules 2008
[upper trib]
Added after user request.
25 June 2010
Board for Actuarial Standards: Technical Actuarial Standards TAS D Data - Significant Considerations
24 June 2010
23 June 2010
22 June 2010
21 June 2010
18 June 2010
SSI 2010/233 The Local Government Pension Scheme (Management and Investment of Funds) (Scotland) Regulations 2010
[lgps mif(S)]
17 June 2010
|
Pendragon Announcement: GAD Guidance
We are delighted to include in tonight’s update new LGPS Scotland Guidance published by the Government Actuary's Department . The notes to relevant statutory provisions have also been updated to include links to the new Guidance.
Our grateful thanks to the Scottish Public Pensions Agency and GAD for allowing us to carry this Guidance on Perspective.
|
16 June 2010
Board for Actuarial Standards: TAS Exposure Draft Exposure Draft: Pensions
Our grateful thanks to FRC for allowing us to carry this Exposure Draft on Perspective. Further documents from BAS will be added to Perspective over the coming weeks.
15 June 2010
10 June 2010
72753/3 Mrs Z M Bale [72753/3]
Determinations from May 2010
09 June 2010
08 June 2010
07 June 2010
The Pensions Regulator: Guidance - Other Guidance Winding Up
Updated June 2010
04 June 2010
03 June 2010
2010 Ch Independent Trustee Services v Knell
Unedited judgment.
02 June 2010
01 June 2010
28 May 2010
27 May 2010
26 May 2010
25 May 2010
Department for Work and Pensions: DWP Guides NP45 A Guide to Bereavement Benefits
[np45]
Reissued April 2010
21 May 2010
The Pensions Regulator: Determination Notices 2009/10 The Hugh Mackay Retirement Benefits Scheme
(Final Notice)
The Pensions Regulator: Determination Notices 2009/10 The Hugh Mackay Retirement Benefits Scheme
(Special Procedure Determination Notice)
2010 Ct Sess Blower v Scottish Widows
Unedited judgment.
19 May 2010
2010 FTT (Tax) Fryer v HMRC
Unedited judgment.
18 May 2010
75194/2 Mr J H Massey [75194/2]
Determinations from March and April 2010
HM Revenue & Customs: Newsletters (NI Services to Pensions Industry Newsletters) Issue 37 March 2010
14 May 2010
13 May 2010
Local Government Pensions Committee: Circulars No 237 Practitioner & Employer Training Events
[lgpc237]
11 May 2010
Finance Act 2010: Explanatory Notes
[fa10expl]
10 May 2010
HM Revenue & Customs: HMRC Tax Manuals High Income Excess Relief Charge - Technical Pages (RPSM00100000)
Draft RPSM Guidance
07 May 2010
SI 2009/2033 The Tax Avoidance Schemes (Prescribed Descriptions of Arrangements) (Amendment) Regulations 2009
Added after user request
06 May 2010
Corporation Tax Act 2010
[cta2010]
Selected provisions only.
04 May 2010
SI 2010/990 The Teachers’ Pensions Regulations 2010
[Teachers (E&W)]
HM Revenue & Customs: HMRC Tax Manuals RPSM00500000 Registered Pension Schemes Manual - Overview of the International Pensions Regime
New pages published on the HMRC website in April 2010
30 April 2010
HM Revenue & Customs: HMRC Tax Manuals RPSM00200000 Registered Pension Schemes Manual - Member Pages
Amendments published on the HMRC website in April 2010 added. Please note that we are still in the process of checking these changes.
29 April 2010
Equality Act 2010: Explanatory Notes
[ec10expl]
HM Revenue & Customs: HMRC Tax Manuals RPSM00300000 Registered Pension Schemes Manual - Scheme Administrator Pages
Amendments published on the HMRC website in April 2010 added. Please note that we are still in the process of checking these changes.
28 April 2010
27 April 2010
HM Revenue & Customs: HMRC Tax Manuals RPSM00100000 Registered Pension Schemes Manual - Technical Pages
[rpsm]
Amendments published on the HMRC website in April 2010 added. Please note that these amendments are still in the process of being checked. Please also note that changes to other pages are still in the process of being edited.
20 April 2010
The Pensions Regulator: Determination Notices 2009/10 DP Dental Laboratory Retirement Benefit Scheme
Equality Act 2010
[ea10]
Amendments made by this Act are included in this update.
19 April 2010
16 April 2010
15 April 2010
14 April 2010
Equality Act 2010
[ea10]
Selected provisions only. This Act is still in the process of being edited
13 April 2010
SI 2005/1986 The Financial Assistance Scheme Regulations 2005
[fas]
Amended by SI 2010/1149 Updated versions of other Regulations amended by SI 2010/1149 are also included in this update.
Pension Protection Fund: Guidance - Trustees Trustee Good Practice Guide: Guidelines for Trustees of Financial Assistance Scheme Qualifying Schemes that are in the Process of Winding-up
Updated on the PPF website.
12 April 2010
Finance Act 2010
[fa10]
Amendments made by ss 48, 49, 68 and Sch 2 have been incorporated into the relevant documents. Amendments made by other provisions of the 2010 Act will be edited shortly.
09 April 2010
Finance Act 2010
[fa10]
Selected provisions only. Amendments made by this Act will be included in a future update.
08 April 2010
07 April 2010
SI 2010/1187 The Financial Assistance Scheme (Tax) Regulations 2010
Please note that this document is still in the process of being edited.
06 April 2010
01 April 2010
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000043 Mr K Crisell [PPF000043]
Determination of the Pension Protection Fund Ombudsman
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000029&30 Mr O Rowlands [PPF000029&30]
Determination of the Pension Protection Fund Ombudsman
31 March 2010
2010 Can Nortel Networks
Unedited judgment.
30 March 2010
Department for Work and Pensions: National Employment Savings Trust Rules of the National Employment Savings Trust
[nest rules]
This document can be accessed from the Table of Documents by clicking on the entry "Civil Service & NEST".
HM Revenue & Customs: HMRC Forms and Notes HMRC Forms and Notes
[hmrc forms]
New forms APSS146, APSS146A and APSS146B
29 March 2010
26 March 2010
74835/2 Mr D J McDonald [74835/2]
Determinations from February 2010
25 March 2010
24 March 2010
2010 USA Nortel
Unedited judgment.
22 March 2010
Pension Protection Fund: Statements of Investment Principles Statement of Investment Principles
[ppf sips]
19 March 2010
SI 2010/772 The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010
Please note that this document is still in the process of being edited.
18 March 2010
17 March 2010
HM Revenue & Customs: HMRC Tax Manuals RPSM - Consolidated Special Annual Allowance Changes
Document containing guidance on the operation of the Special Annual Allowance Charge
(Protected Pension Input Amounts) Order 2010, as published on the HM Revenue & Customs website in March 2010.
2010 ECHR Carson v United Kingdom
Unedited judgment
SI 2005/678 The Occupational Pension Schemes (Employer Debt) Regulations 2005
[employ debt]
Amended by SI 2010/725. Updated versions of other Regulations amended by SI 2010/725 are also included in this update.
16 March 2010
SI 2010/725 The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2010
Please note that this document is still in the process of being edited. Updated versions of Regulations that are amended by SI 2010/725 will be available shortly.
12 March 2010
11 March 2010
10 March 2010
HM Revenue & Customs: HMRC Spotlights Spotlights
Added after user request
09 March 2010
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000043 Mr M Young [PPF000043]
Determination of the Pension Protection Fund Ombudsman
08 March 2010
HM Revenue & Customs: HMRC Guides Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010
HMRC Overview Note
05 March 2010
2010 CA Houldsworth v Bridge Trustees (Imperial Home Decor Pension Scheme)
Unedited judgment.
04 March 2010
03 March 2010
House of Commons: Standing/General Committee Meetings Draft Special Annual Allowance Charge (Variation of Rate) Order 2010 (24 February 2010)
Eighth Delegated Legislation Committee
75133/2 Mr G Kirkham [75133/2]
Determinations from January 2010
House of Commons: Standing/General Committee Meetings Draft Social Security (Contributions) (Amendment) Regulations 2010 (8 March 2010)
First Delegated Legislation Committee
02 March 2010
26 February 2010
2010 Ch HR Trustees v German (IMG Pension Plan) (No 2)
Unedited judgment.
Pendragon: Pensions Reference Materials Pension Fundamentals - a Guide to Pensions
[fundamentals]
Updated to accommodate Personal Accounts' change of name to NEST and addition of new topic "Restricting tax relief."
25 February 2010
24 February 2010
The Pensions Regulator: Guidance - Other Guidance Technical Queries (superseded)
"Payment of Surplus to Employer" and "Changing the Valuation Renewal Date" added
23 February 2010
22 February 2010
19 February 2010
17 February 2010
16 February 2010
15 February 2010
House of Commons: Standing/General Committee Meetings Draft Occupational Pension Schemes (Levy Ceiling) Order 2010; Draft Pension Protection Fund (Pension Compensation Cap) Order 2010 (10 February 2010)
Tenth Delegated Legislation Committee
House of Commons: Standing/General Committee Meetings Draft Personal Accounts Delivery Authority Winding Up Order 2010 (9 February 2010)
Seventh Delegated Legislation Committee
12 February 2010
11 February 2010
09 February 2010
Draft Regulations The draft Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2010 (January 2010)
Supersedes the draft of the same title which was laid before Parliament on 20 January 2010 and published on 26 January 2010. A comparison document showing the differences between the two will be added shortly.
08 February 2010
SI 2010/196 The Pension Protection Fund and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2010
Please note that this document is still in the process of being edited. Updated versions of Regulations that are amended by SI 2010/196 will be available shortly.
05 February 2010
04 February 2010
03 February 2010
01 February 2010
Draft Order The draft Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 (January 2010)
Insertion of comparison document showing differences between the original version as published on 12 January 2010, and the text of the same draft Regulations as published on 29 January 2010.