By David Chatterton
This booklet is a definitive paintings at the legislation and perform on the subject of pensions. It comprises brand new laws and case fabric, together with the appropriate provisions of the Finance Act 1996 and the Pensions Act 1995. it's going to help the criminal practitioner, yet can be of curiosity to lecturers instructing classes in pensions legislations at universities and better schooling associations through the nation. it may additionally turn out necessary to monetary advisers and others who recommend on pensions legislations as a part of their daily regimen. professional practitioners within the pension box should still locate it a worthy aide-memoire during their paintings, and worth looking for their library as a convenient paintings of reference.
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Extra info for Pensions Law & Practice (Medic0-Legal Practitioner Series)
In the case of the teacher’s 15 Pensions Law and Practice scheme (in lieu of commutation) the employee receives a lump sum in addition to the income pension of 3/80 multiplied by highest salary in the last three years, or, in effect, his highest salary of the last three years of working, multiplied by his number of years service multiplied by three. The pension is usually protected against inflation by virtue of annual indexation (Pensions (Increase) Act 1971). The Pensions (Increase) Act 1971 only relates to the public sector pensions.
The earnings cap applies to the lump sum as well as to the annual pension. It should also be noted: (a) Refunds to employers and employees are taxable. (b) Lump sum payments will be subject to inheritance tax where they are paid direct to the deceased’s personal representatives. However, where the lump sum entitlement is nominated in favour of dependants (eg wife and children) no levy to inheritance tax arises. 6 The annual pension is, of course, taxable as part of the income of the pensioner. The trustees of the scheme are entitled to claim income tax exemption in respect of income derived from the investments comprised in the Pension Fund.
An interim deed is a long deed and must set out the basic essential terms of the scheme. The skeleton of the terms is completed by the terms of the definitive trust deed. It is an executory trust in pure legal terms, ie a trust in which the detailed provisions of the scheme remain to be defined. It provides an outline only of the benefits the company is to provide and usually details of the powers of the scheme trustees. Part 2 of the Practice Notes is concerned with approval and establishment of schemes under exercise of the discretion of the board of the Inland.