§ Mrs. EwingTo ask the Secretary of State for Scotland what advice is given by the Accountant in Bankruptcy in Scotland to insolvency practitioners in personal sequestrations with regard to the vesting of(a) personal pensions, (b) retirement annuity contracts and (c) occupational pension schemes. [116230]
§ Dr. Reid[holding answer 27 March 2000]: The Accountant in Bankruptcy provides written guidance in the form of "The Accountant in Bankruptcy's Notes for the Guidance of Interim and Permanent Trustees". Section 6.18 of this guidance covers the treatment of pensions.