Where in any tax year1 the trustees or managers2 of an occupational pension scheme3 make an increase in a person's pension4, not being an increase required by statute5, they may deduct the amount of the increase from any increase which they would otherwise be required to make6 in the next tax year7. Where in any tax year the trustees or managers of such a scheme make an increase in a person's pension and part of the increase is not required by statute8, they may deduct that part of the increase from any increase which they would otherwise be required
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This Practice Note discusses Term Loan B (TLB) facilities which frequently appear as a tranche of senior facilities in syndicated loans in leveraged financings. TLBs are an established feature in the US market and increasingly used in the European lending market for institutional investors.This
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