Did you have pension rights that had not yet come into payment in a pension scheme funded or partly funded by an employer on 5 April 2006?

A pension right that has not yet come into payment (uncrystallised) is where on 5 April 2006 you had not become entitled to the present payment of benefits in respect of those rights.

Pension schemes funded or partly funded by an employer are:

1. retirement benefit schemes approved under Chapter 1 Part IV ICTA 1988
2. schemes formerly approved under section 208 ICTA 1970
3. relevant statutory schemes (as defined in section 611 ICTA 1988)
4. deferred annuity contracts entered into in relation to i. to iii. inclusive

For the purposes of this question pension rights held in group personal pension schemes are not to be included as schemes funded or partly funded by an employer.