“Where a hybrid occupational pension scheme was being wound up the benefits derived from voluntary contributions made to the scheme by the employee and matched by their employer’s contribution, ranked first in order of priority in the winding up of the scheme.”
WLR Daily, 4th March 2010
Source: www.lawreports.co.uk
Please note once a case has been fully reported in one of the ICLR series the corresponding WLR Daily summary is removed.