 |
|
| Maximum Value of Trivial Benefits for Full Commutation | Date in Force | Source |
| 1% of Standard Lifetime Allowance (= £16,500 in 2008/09): all benefits | 6 April 2006 | FA 2004 Sch 29 para 7(4) |
| £260 (GMP or PRs) | 20 July 1992 | SI 1996/1172 Reg 60; SI 1996/1537 Reg 8; OPB Announcements 48, 49 |
| £260 (non-GMP, non-PRs) | 28 February 1991 | SI 1991/167 Reg 18; SFO Memorandum 108 para 22 |
| £104 | 5 March 1981 | SI 1981/129; JOM 71 paras 5-8; FA 1970 IR12 (1970) para 97 |
| 'old code' (pre-FA 1970 scheme) | ||
| £260* | January 1994 | Inland Revenue ESC 19 Jan 1994; PSO Memorandum 119 para 29 |
| £39 | 1952 | Income Taxes Act 1952; PNs Sept 68 |
| £12 | pre-1952 | ? |
| * Subject to special conditions | ||