The test that is applied to those who have registered for enhanced protection to ensure that their benefits have not grown above the prescribed limits set by HMRC.

Obsolete since A-day, these are benefits defined by tax legislation.

A merger which must be entered in the Register of Charity Mergers.

This means: (a) in the case of a cash balance arrangement or a defined benefits arrangement or a hybrid arrangement, the only benefits under which may be cash balance benefits or defined benefits, the date on which rights under the arrangement begin to accrue to or in respect of the individual; or (b) in the case of a money purchase arrangement other than a cash balance arrangement, the first date on which a contribution within the Finance Act 2004, s 233(1) is made; or (c) in the case of a hybrid arrangement not within paragraph (a), whichever is the earlier of the date mentioned in that paragraph and the date mentioned in paragraph (b).

Property Disputes analysis: The Upper Tribunal (Lands Chamber) (UT) has allowed an appeal against the First-tier Tribunal’s (FTT) granting of an Order under section 20C of the Landlord and Tenant Act 1985 (LTA 1985) (‘section 20C order’), in proceedings brought by leaseholders over the reasonableness of service charges. The order would have prevented the management company from recovering costs of those proceedings from leaseholders through inclusion within future service charges. The UT found that the matters relied on by the FTT to justify granting the section 20C order at all were either irrelevant or trivial, and that the granting of the order in favour of all leaseholders, not only those listed on the application, was plainly wrong. The UT’s decision is a useful reminder of the limits of section 20C orders and what factors may be irrelevant. Written by Lauren Godfrey, barrister at Gatehouse Chambers.

A contribution made by way of discharge of any liability incurred by the employer before 6 April 2006 to pay any pension or lump sum to or in respect of the individual.

(1) In this Part “relevant contract” means— (a) an option, (b) a future, or (c) a contract for differences. (2) For the meaning of “option”, “future” and “contract for differences”, see sections 580, 581 and 582 respectively

(1) For the purposes of this Part “relevant derelict land remediation”, in relation to land which is in a derelict state and in which a major interest has been acquired by a company, means— (a) activities in relation to which conditions A and B are met, and (b) if there are such activities, relevant preparatory activity. (2) Condition A is that the activities comprise the doing of any works, the carrying out of any operations or the taking of any steps in relation to the land in question. (3) Condition B is that the purpose of the activities is a purpose specified by order made by the Treasury. (4) An order under subsection (3) may contain incidental, supplemental, consequential and transitional provision and savings.

In relation to certified contracts these are provisions for compensatory damages or adjustment between the parties of rights and liabilities in respect of contractually provided assets or goods (see the Local Government (Contracts) Act 1997, s 6).

‘Relevant employers’ are employers who: • employ in Great Britain at least 50 employees. Note that: ?this 50-employee threshold refers to the number of employees, not the number of employees who are affected members ?the number of employees is calculated by taking the number of employees employed in each month in the previous 12 months before the listed change proposal, adding together the monthly figures and dividing by 12 ?an employee working less than 75 hours in a month may count as half a full-time employee for that month, and • are not an excluded employer

Relevant evidence describes material that, if accepted, could rationally affect the assessment of a fact in issue or of a fact relevant to it. In England & Wales and Northern Ireland, the common-law test, stated in DPP v Kilbourne [1973] AC 729, is whether the evidence is logically probative or disprobative. Irish courts apply the same test at common law. Scots law likewise treats evidence as relevant if it bears upon the facts in issue; the familiar formulation is “competent, relevant and admissible”.Relevance is a threshold for admissibility but not sufficient on its own. Courts may exclude relevant evidence under specific exclusionary rules (e.g., hearsay, opinion, collateral/character, privilege) or discretionary/fairness controls-PACE 1984 s78 (E&W), PACE (NI) Order 1989 art 76 (NI), Lawrie v Muir 1950 JC 19 (Scotland), and constitutional fairness in Ireland (e.g., DPP v JC [2015] IESC 31). If admitted, relevance influences weight and probative value; judges manage exclusion where probative value is outweighed by unfair prejudice or disproportionate cost or delay.Usage is broadly consistent across the four jurisdictions; differences concern particular exclusionary regimes and, in Scottish criminal cases, the separate requirement of corroboration (sufficiency, not relevance).

A relevant filing system is a non-electronic arrangement of information concerning individuals: structured and indexed to allow easy access to information.