The following provisions1 apply where an occupational pension scheme contains provisions contravening the two rules set out below2. Except so far as regulations otherwise provide, provisions of an occupational pension scheme contravene the first rule to the extent that they would (apart from these provisions) have an effect with respect to: (1) the entitlement of any person to benefits under the scheme; or (2) the payment to any person of benefits under the scheme, which would be different according to whether or not a place outside the United Kingdom is specified by that person as the place to which
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BREXIT: UK is leaving EU on Exit Day (as defined in the European Union (Withdrawal) Act 2018). This has an impact on this Practice Note. For further guidance on the impact of Brexit on e-money requirements, see Practice Note: Impact of Brexit: Payment services and electronic money directives—quick
Who is a fiduciary?There is no comprehensive list of the relationships which give rise to the existence of fiduciary duties under common law. Some relationships are automatically fiduciary, eg those between trustee and beneficiary, solicitor and client, principal and agent, business partner and
ContractWhere a contract is made by two or more parties it may contain a promise or obligation made by two or more of those parties. Any such promise may be:•joint•several, or•joint and severalWhether an undertaking is joint, several, or joint and several in contract is a question of construction
There are two kinds of burden:•the legal burden, and•the evidential burdenThe legal burdenA party has the legal (sometimes called ‘the persuasive’) burden where the onus is on that party to prove a fact or issue in a case to the required standard of proof.The legal burden is generally on the
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