Section 179 valuation | Practical Law
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Section 179 valuation
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Section 179 valuation
Practical Law UK Glossary 4-213-4958
(Approx. 4 pages)
Glossary
Section 179 valuation
An actuarial valuation of a
salary-related pension scheme
, in accordance with
section 179
of the
Pensions Act 2004
. The
Pension Protection Fund (PPF)
will take the results of a section 179 valuation into account when calculating a scheme's
risk-based levy
.