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standard lifetime allowance in force at that point eg £16,000 for the tax yr 2007/08 • after the winding-up lump sum is paid, the member has no benefit rights left in that scheme.

Barber The identify of a famous European Court of Justice judgment on 17 Could 1990 which required the application of equal pay regulation to pension schemes – requiring advantages to be levelled up. Barber advantages or Barber window are these advantages between the date of the judgment and the date when the scheme equalised its advantages (Treaty of Rome article 141). 480 The Supreme Court lately emphasised in Gisda Cyf v Barratt that the “must segregate intellectually common law rules relating to contract law, even in the discipline of employment,

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