GLOSSARY

Class A (or B or C) members definition

What does Class A (or B or C) members mean?

Terms derived from HMRC former specimen rules that applied to members of occupational pension schemes approved under Chapter I who joined during specified periods prior to A-day.

There were different Inland Revenue limits for each class:

• Class A members: members of occupational pension schemes established on or after 14 March 1989 and all new members of earlier schemes joining on or after 1 June 1989.

• Class B members: members of occupational pension schemes established before 14 March 1989 who joined between 17 March 1987 and 31 May 1989.

• Class C members: members who joined occupational pension schemes before 17 March 1987.


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