Where: (1) an earner1 has a guaranteed minimum2 in relation to the pension provided by a scheme; and (2) his right to the pension becomes subject to a pension debit3, his guaranteed minimum in relation to the scheme is, subject to the following provision4, reduced by the appropriate percentage
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This Practice Note considers proprietary estoppel from a generic standpoint.For industry specific guidance on proprietary estoppel, see Practice Notes:•Estoppel and property law•Mortgages by estoppelProprietary estoppel—what is it?Unlike the other forms of estoppel (see Practice Note: Estoppel—what,
A limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006).Why do companies issue redeemable shares?A company may wish to issue redeemable shares so that it has an alternative way to return surplus capital to shareholders without
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