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Glossary
Glossary
Glossary
Additional Voluntary Contributions (AVCs)
Annual allowance
Admitted body
Career average pay
Cash equivalent transfer value
Cash Equivalent Value (CEV)
Civil partnership
Co-habit
Contracted out
Deferred benefits
Deferred refund
Eligible child/children
Fixed protection
Guaranteed Minimum Pension (GMP)
H M Revenue and Customs rules
In-house Additional Voluntary Contributions (AVC) scheme
Lifetime allowance
Pension credit
Primary or enhanced lifetime allowance protection
Rule of 85
Scheme retirement date
SERPS (State Earnings Related Pension Scheme)
Spouse’s / Civil Partner's GMP (Guaranteed Minimum Pension)
State basic pension
State pension age
State second pension (S2P)
Tax relief
Transfer value
Page last updated: 29 Nov 2011
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