Additional voluntary contributions

Annual increase in an employer's national insurance contributions in respect of the relevant members

Automatic registration

Career average scheme

Citation and commencement

Contracted-out pension scheme

Contracting-out certificates

Abolition of contracting-out




Differences between old and new regimes

Disregarded payments

Earnings data

Employer-financed retirement benefit schemes

Executive pension schemes

Final salary scheme

Foreign pensions

Free standing additional voluntary contributions

Funded unapproved retirement benefit schemes (FURBS)

Funding bases

General calculation requirements

General provisions



Lump sum valuation


Money purchase scheme

Non-segregated multi-employer schemes

Notification of amendment date

Overseas schemes

Personal pension scheme, distinction between

Protected persons

Requirement for actuary's certificate

Scheme liabilities in respect of the benefits that accrue annually for or in respect of the relevant members

Section 32 policy

Segregated schemes with multi-employer sections

Segregated schemes with single employer sections

Short service lump sum

Small self-administered pension schemes

Total annual employee contribution of the relevant members


– see Transfers

Trust deed, establishment by

Trustees/managers, disclosure of information to

Unfunded unapproved retirement benefit schemes

With effect from 6 April 2006