41.   Autee was a case concerning a pension scheme.

42.   Was there a pension scheme?

43.   The Transport Secretary has decided to set up a new rail pension scheme to safeguard their interests.

44.   Former employees at an engineering firm have been told their company borrowed two hundred thousand pounds from their pension scheme just before it went bust.

45.   But all other pension rights, whether through occupational or personal pension schemes, would in principle be divisible.

46.   C.E. Heath has launched a new company, C.E. Heath Trustee Company, to provide independent trustee services for corporate pension schemes.

47.   For example, should you contract out of the state earnings related pension scheme into an appropriate personal pension contract.

48.   Benefits under a tax-approved company pension scheme are always limited by reference to earnings from the company.

49.   Mr Clamp said the Budget move could also force more employers away from final salary pension schemes and into money purchase schemes which do not guarantee retirement benefits.