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Glossary
Glossary
Glossary
Additional Voluntary Contributions (AVCs)
Annual allowance
Admitted body
Career average pay
Cash equivalent transfer value
Cash Equivalent Value (CEV)
Civil partnership
Co-habit
Contracted out
Deferred benefits
Deferred refund
Eligible child/children
Guaranteed Minimum Pension (GMP)
H M Revenue and Customs rules
In-house Additional Voluntary Contributions (AVC) scheme
Lifetime allowance
Pension credit
Primary or enhanced lifetime allowance protection
Rule of 85
Scheme retirement date
SERPS (State Earnings Related Pension Scheme)
Special annual allowance
Spouse’s / Civil Partner's GMP (Guaranteed Minimum Pension)
State basic pension
State pension age
State second pension (S2P)
Tax relief
Transfer value
Page last updated: 16 Aug 2010
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