UURBS

Unfunded unapproved retirement benefits scheme -An individual arrangement set up under a trust between an employer and employee to provide a top-up to the occupational pension scheme. No funds are actually set aside so it does not attract tax but is registered in the employer annual accounts. The HM Revenue & Customs preferred term for an UURBS is ...
Found on http://www.encyclo.co.uk/local/20546
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