GN3: Retirement benefit schemes - contracting-out certificates for schemes where wind-up commenced before 6 April 1997. Version 3.4 [adopted by BAS on 19 May 2006]

Document description

This pensions Guidance Note has been adopted by the Board for Actuarial Standards. The latest version is available on the <a href\="http://www.frc.org.uk/bas/actuarial/index.cfm" target\="external">BAS website</a>.