The provision of an Internet access service at a fixed rate (therefore independent of duration of access) via a wholesale unmetered Internet access product.

A simplified method of accounting for VAT.

A clause to the effect that if certain kinds of event occur, the office of the existing trustees will terminate in favour of a body of alternative trustees resident in another jurisdiction.

This Practice Note is produced in partnership with Robert Mack, partner of HSM Chambers in the Cayman Islands. What is a flee clause? A flee clause is a clause in a trust instrument which purports to automatically transfer the trust assets, the trusteeship and the forum for the administration of a trust on the occurrence of certain triggering events to an alternative 'safe' jurisdiction. Some typical examples of triggering events include a breakdown of law and order, natural disasters, socialist policies which seek to expropriate private property, the imposition of tax where such tax did not previously exist, the imposition of exchange controls, or where a trust comes under attack from creditors. Example flee clause AUTOMATIC RETIREMENT OF TRUSTEES AND CHANGE OF JURISDICTION [A] if any of the events specified in clause B ('the Emergency Event') happens [name of alternate trustee] shall be the alternate trustee ('the Alternate Trustee') and the following shall apply: (1) A trustee resident in the jurisdiction in which the Emergency Event occurs shall automatically cease to be a trustee of the Trust and shall be referred to in

Focus on Labour Exploitation (FLEX) has published its third report of three in its series on the Seasonal Worker Scheme. The final report, entitled 'Not here for the weather: Ensuring safe and fair conditions on the UK’s Seasonal Worker Scheme', examines the working and living conditions of those on the scheme and highlights the extent of systemic risks of labour exploitation prevalent in UK farming, including instances of underpayment, exhaustion, bullying and unsafe accommodation.

Focus on Labour Exploitation (FLEX) has published the second of three reports on making the Seasonal Worker Scheme (SWS) safer and fairer. The study was conducted in collaboration with Citizens Advice South Lincolnshire, Rosmini Centre Wisbech and the Southeast and East Asian Centre, and is based on research from 399 surveys and 83 interviews from migrant workers on the SWS, as well as interviews with 15 stakeholders. This report focuses on workers in horticulture or poultry production and considers barriers to SWS workers leaving exploitative conditions and/or their employer, access to complaints mechanisms, the risks stemming from the design of the SWS, and how to mitigate and address the risks identified.

Lump sum death benefit paid from a flexi-access drawdown pension fund created on or after 6 April 2015. This lump sum must satisfy the conditions set out in the Finance Act 2004, Sch 29, Pt 2, para 17A.

The flexibility clause is a Treaty provision, Article 352 TFEU, granting a legislative competence to the Union when it does not have the necessary regulatory power necessary to attain objectives set out in the Treaties.

Introduced in October 2011 as amendments to the Occupational Pension Schemes (Employer Debt) Regulations 2005 (SI 2005/678), it attempted to make the legislation more flexible for corporate groups engaged in restructuring exercises and corporate transactions.

FORTHCOMING CHANGE: On 16 June 2026, the government confirmed that it will consult on whether the flexible apportionment arrangement (FAA) regime should be strengthened following the December 2025 transfer of the Stagecoach Pension Scheme to Aberdeen, a novel use of the FAA framework under which an asset manager assumed responsibility for a sponsoring employer’s DB pension scheme. While FAAs were originally introduced to facilitate corporate restructurings, mergers and business sales, the government considers that their use in emerging pension consolidation structures may go beyond what was envisaged when the regime was created. In light of this development, and the introduction of the new DB superfund framework under the Pension Schemes Act 2026, the consultation will consider whether additional safeguards are needed to protect scheme members and the Pension Protection Fund. For further information, see LNB News 17/06/2026 50. THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO EMPLOYER DEBT REQUIREMENTS Flexible apportionment arrangements (FAAs) were introduced on 27 January 2012. They form part of a wider framework

Dispute resolution analysis: The High Court has upheld a decision granting a novel injunction which prohibited a defendant from abusing, harassing, assaulting or threatening the claimants’ solicitors until trial or further order. The defendant argued that the interim injunction should not have been granted as it did not protect a legal or equitable right which the court had jurisdiction to enforce by final judgment, in particular because the solicitors were not party to the action and there was no pleaded claim corresponding to the injunction sought. The court rejected that argument, finding that it was well within the court’s power and discretion. The decision will be of particular interest for its application of the more flexible approach to the grant of an interim injunction reflected in the decision of a majority of the Privy Council in Broad Idea International Ltd v Convov Collateral Ltd. Neil Blake, partner and Maura McIntosh, professional support consultant of Herbert Smith Freehills examine the case and its implications.

Term introduced on 6 April 2015 by Pension Schemes Act 2015, s 74 to refer to money purchase benefits, cash balance benefits and other benefits calculated by reference to an amount available for the provision of benefits to or in respect of the member. The pension freedoms apply to them.