Jurisdiction(s):
United Kingdom

Related legal acts

Key definition

Apportionment definition

What does Apportionment mean? Apportionment describes the allocation, between two or more parties, of legal responsibility, costs or damages arising from the same loss, obligation or remedial action. In practice, it determines who pays what share. In contaminated land matters, apportionment has a specific statutory context. In England and Wales and in Scotland, under Part IIA of the Environmental Protection Act 1990 and statutory guidance, the enforcing authority identifies liability groups of “appropriate persons”, applies any exclusions, and may then apportion remediation responsibility and costs between those remaining. Liability can be joint and several within a group, with internal shares assessed by...

Apportionment arrangements for section 75 employer debt in multi‑employer DB occupational pension schemes: SAA, RAA, FAA, funding test, TPR/PPF guidance, clearance and notifiable events

Published by a LexisNexis Pensions expert

Practice notes

THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER defined benefit OCCUPATIONAL PENSION SCHEMES

apportionment arrangements give departing employers from underfunded defined benefit (DB) occupational pension schemes an alternative to settling in full a statutory liability arising under the Pensions Act 1995, s 75 (a s 75 debt), where an employment-cessation event has occurred. When such an employment-cessation event arises for an exiting employer, an s 75 debt becomes due from that employer to the scheme. In a multi-employer arrangement, the exiting employer’s s 75 debt represents its portion of the scheme’s deficit, assessed on a buy-out basis (its liability share).

An apportionment arrangement, set out in the scheme rules, allows the scheme deficit to be allocated differently among the participating employers so that the exiting employer is attributed a smaller share than its liability share, with the remainder of what it would otherwise have paid reallocated to one or more of the continuing employers. Apportionment arrangements are similar to withdrawal arrangements in that they address an exiting employer within a multi-employer scheme. However, there are important differences...

To view the latest version of this document and thousands of others like it, sign-in with LexisNexis or register for a free trial.

Web page updated on 21/05/2026

Popular documents

Using the Judicial College Guidelines to assess general damages in personal injury claims

When evaluating a general damages claim, the practitioner ought initially to refer to the Judicial College Guidelines (JCG)...

Tomlin orders in England and Wales: CPR guidance on drafting, confidentiality, approval, variation, enforcement, limitation, CCA issues, court-specific requirements, sample wording and precedents

This Practice Note This Practice Note reviews mechanisms used in settling litigation. A Tomlin order consists of a consent order paired with a schedule. It operates to stay proceedings on terms that have been agreed. The provisions contained in the schedule may remain confidential. This Practice Note describes the scope of confidentiality attaching to the schedule and sets out how it differs from a standard consent order. Sample wording for a Tomlin order is included, alongside links to precedents, as well as guidance on court approval. It also addresses varying, setting aside and enforcing a Tomlin order, including the considerations the court will take into account when handling applications for each. Further guidance is provided on interpreting and applying the relevant provisions of the CPR; however, some courts and divisions impose very specific requirements for both drafting and approval, and for approaching the schedule and confidentiality issues. Accordingly, you must consider the particular rules and court guide provisions in the forum where your claim is proceeding when drawing up the Tomlin order...

Precedent: Deed of Surrender of Lease with Optional Premium, Settlement and Release, Landlord, Mortgagee and Guarantor Consents, Reimbursement and HM Land Registry Provisions (England and Wales)

Date [ date ] Parties [ name of Landlord ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Landlord) [ name of Tenant ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Tenant) [ [ name of Guarantor ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Guarantor) ] [ [ name of Mortgagee ] [ of OR incorporated in England and Wales (company registration number [ number ]) with its registered office at ] [ address ] (Mortgagee) ] Definitions Within this Deed, the terms below shall be interpreted as follows: [ Annual Rent • the annual sum reserved under the Lease; ] [ Insurance Rent • the Tenant’s share of the Landlord’s costs of insuring the Property (as set out in the Lease); ] Lease • the lease of the Property dated [ date ], entered into between (1) [ the Landlord OR [ name ...

Precedent Statutory Declaration: Standard Wording under the Statutory Declarations Act 1835

I, [ name ], of [ address ], solemnly and sincerely state that: [ Matters to be verified, set out in numbered paragraphs ] I make this solemn statement in good conscience, believing it to be true, and pursuant to the provisions of the Statutory Declarations Act 1835. DECLARED at [ details ] this [ day ] day of [ month and year ] Before me ................................................................................ [ signature of the person before whom the declaration is made ] A [ commissioner for oaths OR [ solicitor OR [ insert other qualification ] ] authorised to administer oaths ]...