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Administration and implementation.

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....y) Regulations, 2021<br>PART E: RETIREMENT BENEFIT SCHEME (RBS) 27.&nbsp;Administration and implementation. (1)&nbsp;Retirement benefit scheme may be implemented by a company subject to complian....

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....or market value or fair value of the total assets of the scheme, whichever is lower, as appearing in its latest balance sheet (whether audited or limited reviewed) for the purposes of RBS. (4)&nbsp....