Report to Parliament on the 2011 review of contracting-out terms
Report by the Government Actuary and the Secretary of State for Work and Pensions: sections 42(1), 42B(1) and 45A(1) of the Pension Schemes Act 1993.
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Review of rebates and reduced rates of National Insurance contributions for members of defined benefit contracted-out pension schemes.
See the related consultation document: Proposed assumptions for contracted-out rebates for 2012 to 2017