Title: National Rivers Authority Superannuation Funds report and accounts 1992
Author: National Rivers Authority
Document Type: Monograph
The National Rivers Authority (NRA) is the legal administering authority of a Superannuation Fund for the Authority s employees. It is a statutory public service pension scheme under the Local Government Superannuation Regulations 1986 (as amended) (the Regulations) and is contracted out of the State Earnings Related Pension Scheme (SERPS). The NRA Superannuation 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 from investments is relieved of UK tax and the NRA and its employees enjoy tax relief on contributions paid to the Fund.
Publisher: National Rivers Authority
Publication Date: 1992
Publication Place: Bristol
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