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Circular 13-2020

13/2020 Guidance on the application of the Pensions Benefit Cap under section 52 (6) and (7) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012

Circular 13/2020 Guidance on the application of the Pensions Benefit Cap under section 52 (6) and (7) of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012
This Circular provides guidelines for the implementation of the Pension Benefit Cap under subsections (6) and (7) of section 52 of the Public Service Pensions (Single Scheme and Other Provisions) Act 2012 (‘the 2012 Act’) in respect of the pension entitlements of individuals arising from their membership of more than one pre-existing public service pension scheme.
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Circular 13/2020 Explanatory Examples
Explanatory examples for application of the Pensions Benefit Cap under s.52 Single Pension Scheme Act
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