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McCloud Briefing Note

24-04-2019

This Briefing Note aims to assist those who are preparing accounts (both Pension Fund and Employing Body) with the implications of the recent McCloud judgement on public sector pension liabilities.

This Note does not make any changes to the 2018/19 Accounting Code of Practice or the CIPFA Bulletin 03 Closure of the 2018/19 Financial Statements.

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