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Title: National Rivers Authority Pension Fund Report and Accounts March 1995
Author: National Rivers Authority
Document Type: Monograph
The National Rivers Authority (NRA) is the legal administering authority of a Pension Fund for the Authoritys employees. It is a statutory public service pension scheme under the Local Government Pension Scheme Regulations 1995 (the Regulations) [the Local Government Superannuation Regulations 1986 (as amended) until 1 May 1995 (the 1986 Regulations)] and is contracted-out of the State Earnings Related Pension Scheme (SERPS). The NRA Pension Fund (the Active Members Fund) is exempt approved for purposes of Chapter I, Part XIV of the Income and Corporation Taxes Act 1988. Consequently, income and gains from investments are exempt from UK tax and the NRA and its employees enjoy tax relief on contributions paid to the Fund.
Publisher: National Rivers Authority
Publication Date: 1995
Publication Place: Bristol
Extent: 28
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