Pension sharing on divorce was introduced by the WRPA 1999 and FA 1999, Sch. 10. The rules provided for a pension to be shared with an ex-spouse and introduced the concepts of pension credit and pension debit. The pension debit is the amount by which the original member's pension is reduced following a pension sharing order and the pension credit is the corresponding amount by which the ex-spouse's rights are increased.

The standard lifetime allowance is enhanced with respect of a benefit crystallisation event (‘BCE’) where:

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