Use form CA7994 as an annuity certificate for a salary related scheme or the salary related part of a mixed benefit scheme, where rights are secured by 2 insurance companies for the:
- Guaranteed Minimum Pension (GMP)
- Contracted-out Salary Related (COSR) scheme
Cessation of contracted-out pensions schemes (CA15)
Guidance for pension scheme administrators dealing with National Insurance Services to Pension Industry.