A transaction which comprises:
(1) the taking out of a policy of insurance or a number of such policies1;
(2) the entry into an annuity contract or a number of such contracts2;
(3) the transfer of the benefit of such a policy or policies or such a contract or contracts3,
discharges the trustees or managers4 of an occupational pension scheme5 from their liability to provide for or in respect of any person guaranteed minimum pensions6:
(a) if it is carried out not earlier than the time when that person's pensionable service7 terminates8; and
(b) if and to the extent that
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This Practice Note is an archive of news from the Loan Market Association (LMA) on LMA documentation and related topics. It covers LMA updates from early 2013 to January 2016. For the latest LMA developments since January 2016, see Practice Note: Loan Market Association (LMA)—latest news on
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