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SCHEDULE 2E+W+SPension schemes

Part 2E+W+SExcepted rules, practices, actions and decisions relating to occupational pension schemes

[F123A.  Any difference in the amount of age related benefit or death benefit payable under a scheme to or in respect of members where the difference is attributable to accrual of age related benefit at a higher fraction of pensionable pay for pensionable pay over the upper earnings limit (and a lower fraction of pensionable pay for pensionable pay under the upper earnings limit) where the aim is to reflect the additional state retirement pension.]E+W+S