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HMRC internal manual

Pensions Tax Manual

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PTM176100

Protections: Overview
PTM176200

Primary Protection: Contents
PTM176300

Enhanced Protection: Contents
PTM176400

Fixed Protection: Contents
PTM176500

Individual Protection: Contents
PTM176600

Protection and enhancement factor late submission of notification
PTM176700

Individuals with enhancement factors and when a lump sum cannot be paid as an uncrystallised funds lump sum

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