HC Deb 12 December 1988 vol 143 c420W
Mr. Lester

To ask the Chancellor of the Exchequer if he will publish figures showing the different tax concessions for pension contributions, distinguishing between contributions to the state pension and to private pensions and between the maximum tax-deductible amounts or percentage that can be contributed by employees, employers and the self-employed, and also summarising the regulations regarding tax-free lump sums.

Mr. Norman Lamont

The information is set out in the table:

a scheme member by a contracted-out scheme. They are broadly equivalent to the amount of pension the member would have received under SERPS.

(d) State pensions and those in substitution for them cannot be taken as lump sums.

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