Related by context. All words. (Click for frequent words.) 63 Stamp duty 63 compulsory annuitisation 62 taxe professionnelle 62 PRSI ceiling 61 superannuation surcharge 60 employers PRSI 59 Taper Relief 59 indexation allowance 57 Graduated Tax 57 dividend imputation 56 fee maxima 56 Stamp Duty Land 55 excise duty VED 55 stamp duty 55 Stamp Duty threshold 55 PPF levy 54 Renewables Obligation RO 54 Stamp Duty holiday 54 employer PRSI 54 Stamp Duty 54 Tax SDLT 54 Eurovignette 53 Information Packs Hips 53 annuitisation 53 ULCRA 53 CGT exemption 53 Aggregates Levy 53 Crofting Reform Bill 53 quango cull 53 RPGT 53 Book DEPB scheme 53 Vehicle Excise Duty 53 Section #L 53 Gains Tax 53 VAT 53 RSC levies 52 Pupil Premium 52 Minimum Alternate Tax 52 Scheme EIS 52 Renewable Obligation 52 concessionary fares 52 ADZs 52 Gain Supplement 52 quangoes 52 Vehicle Excise Duty VED 51 Thames Gateway Bridge 51 GBP #bln [001] 51 Leeds Supertram 51 bangers scrappage scheme 51 Loan Guarantee Scheme 51 SAYE schemes 51 Groceries Order 51 supertax 51 PPSMI 51 Information Packs HIPs 51 non domiciliaries 51 stakeholder pensions 51 Gangmasters Licensing Act 51 English PPSMI 51 Ucits IV 51 Exempt Exempt Tax 51 Kiwisaver scheme 51 clawback mechanism 51 RSSs 51 OFRs 51 assured shorthold tenancies 51 fiscally neutral 51 jantri 51 Default Retirement 51 IAS# [002] 51 information packs HIPs 51 non domiciles 50 Information Packs 50 Tax CGT 50 London Congestion Charge 50 CRD3 50 Ms Farnish 50 Tonnage Tax 50 LGPS 50 CGT 50 Tax Simplification 50 bonus supertax 50 triennial valuation 50 NRPT 50 Decree #/#/ND-CP [002] 50 CP#/# 50 Exchequer Alastair Darling 50 Inheritance Tax IHT 50 MPIG 50 FRSSE 50 unitaries 50 archaic Income Tax 50 nonhomestead property 50 bonus malus 50 rateable values 50 Non doms 50 compulsory superannuation contributions 50 section #IA 50 PPS# 50 Duty Entitlement Passbook DEPB 49 Irap 49 Plaid Cymru AMs 49 Furnished Holiday Lettings 49 Section #IA 49 Takeover Directive 49 PPRS 49 motorway tolls 49 Inheritance Tax threshold 49 prudential borrowing 49 undistributed profits 49 SIPPS 49 Stakeholder pensions 49 taxation 49 redundancy payouts 49 rateable value 49 Capital Gains 49 information packs Hips 49 bonus malus system 49 Lib Dem manifesto 49 bumiputra equity 49 Educational Maintenance Allowance 49 tradeable permits 49 Air Passenger Duty 49 liability partnerships LLPs 49 Superannuation Guarantee 49 BSOG 49 EET exempt 49 duty entitlement passbook 49 Exchequer Darling 49 Renewables Obligation 49 uninominal vote 49 Information Packs HIPS 49 NPPF 49 retrospectivity 49 Low Emission Zone 49 restruc turing 49 Waste Minimisation Act 49 unagreed 49 non contributory pension 49 £ #BILLION 49 j Represents 49 Insurance Contributions NICs 48 indexation 48 SNITS 48 Decree #/#/ND-CP [001] 48 EFRBS 48 ContactPoint database 48 Education Maintenance Allowance 48 EITE assistance 48 AIFM directive 48 Resilience Spur 48 GARL 48 MVRs 48 Individual Savings Accounts 48 concessionary fare 48 Duty Entitlement Passbook Scheme 48 Remuneration Authority 48 PIFs 48 Fringe Benefit Tax 48 Employment Subsidy Scheme 48 leaseback arrangements 48 golden goodbyes 48 cap andtrade 48 FSCS levy 48 Section #CCC 48 phaseouts 48 VED 48 Remuneration Code 48 ad valorem excise duty 48 occupational pension 48 Ansett levy 48 pregnancies Mishell 48 Sustaining Progress 48 SE# # 48 undeducted contributions 48 trusts VCTs 48 Fuel Obligation 48 eVAT 48 Landfill Allowance 48 Section #A/#B 48 QCDA 48 Bankrupts 48 Mersey Gateway Project 48 Inheritance Tax 48 OTMS 48 FRS# accounting 48 Mr Connarty 48 A# dualling 48 excise duty exemption 48 Tir Mynydd 48 pension S2P 48 COE quota 48 partial climbdown 48 WEZ 48 MBT surcharge 48 Solvency II Directive 48 Edinburgh trams 48 FACT CHECK Stimulus 48 KiwiSaver scheme 48 TUPE Regulations 48 Carbon Reduction Commitment 48 Mineral Resources Rent 48 trivial commutation 48 STAMP DUTY 48 ad valorum 48 undeducted contribution 48 sunset clauses 47 Motor Vehicle Excise Tax 47 Section #AA [001] 47 Quangos 47 FSA Sants 47 taxe 47 confiscatory penalties 47 statutory redundancy 47 clawback clauses 47 DEPB rates 47 LABGI 47 Transport Fuels Obligation 47 Remuneration Panel 47 liberalize FDI 47 Chancellor Alastair Darling 47 SEA Directive 47 Privatisations 47 Calman proposals 47 manifesto pledges 47 wealthy non doms 47 wage rollbacks 47 commonhold 47 maxi Isa 47 Credit Institutions Stabilisation 47 mini Isas 47 2p liter 47 QOF indicators 47 bandings 47 SAYE 47 CAPITAL GAINS TAX 47 VDIS 47 Crofters Commission 47 Identity Cards Bill 47 contributory pensions 47 sectoral allocations 47 superannuation payouts 47 Housebuilder Barratt 47 PAYG installments 47 nonhomesteaded property 47 FSCS levies 47 Pensions Regulator TPR 47 grandfathering provisions 47 LFASS 47 OFFA 47 Emissions Trading Scheme ETS 47 jantri rates 47 RRIF withdrawals 47 tax 47 payrises 47 Scrappage scheme 47 Minister Grant Shapps 47 RRIF withdrawal 47 subvention scheme 47 Boiler Scrappage Scheme 47 advalorem 47 DEPB Scheme 47 Eurovignette Directive 47 Incapacity Benefit claimants 47 unabsorbed depreciation 47 Indexation 47 Skills BIS 47 Aberdeenshire councilors 47 Attendance Allowance 47 VED bands 47 Tithebarn scheme 47 APRA regulated 47 LAQC 47 Resilience Package 46 boiler scrappage 46 SIFT Legislation 46 AfC 46 sectoral caps 46 PRIPs 46 nondoms 46 nonhomesteaded properties 46 FirstBuy scheme 46 minimum wage NMW 46 Alastair Darling 46 £ 9billion 46 Risk Equalisation 46 QMV 46 HIPs 46 divident 46 occupational pensions 46 Funding Requirement 46 Mineral Resource Rent 46 SDRT 46 hereditary peerage 46 ANZO 46 TABOR refunds 46 GARs 46 Development Programme APDP 46 Congestion charging 46 FoI Act 46 4tn yuan 46 CPRS Carbon Pollution 46 cadetship scheme 46 Nitrate Vulnerable Zones 46 Incapacity benefit 46 Fair Fuel Stabiliser 46 Licence Fee 46 WorkCover premiums 46 Child Tax Credits 46 purposive approach 46 chancellor Alistair Darling 46 NETWORK RAIL 46 STCG 46 reformed GST 46 Jobs Creation Act 46 economically ruinous 46 wage indexation 46 Merseytram scheme 46 upazila parishads 46 LandSecs 46 GP consortiums 46 HUF #bn [002] 46 Section #CCF 46 AVCs 46 Jobseeker Allowance JSA 46 £ #bn Crossrail 46 LCBP 46 TIPRA 46 Fossil Fuel Levy 46 owner Dyke Messinger 46 underwritten dividend reinvestment 46 Teachers Pension Scheme 46 MP Mark Lazarowicz 46 KiwiSaver schemes 46 investment trusts Reits 46 Urban Land Ceiling 46 Sevenstone 46 codecision procedure 46 Income Tax Ordinance 46 Wine Equalisation Tax 46 Retail Deposit Guarantee 46 Gift Aid 46 £ #.#m H# 46 Occupational Privilege Tax 46 UCITS Directive 46 incen tives 46 Forth Crossing 46 propsals 46 MIIs 46 SIFT Tax 46 Single hull tankers 46 bumiputra quota 46 Fortnightly collections 46 #.#-#.# bln zlotys 46 Snowy Mountains hydro electric 46 Abatements 46 unelected quangos 46 GBP1bn 46 taxations 46 gainful employment rule 46 Pension SIPP 46 eliminate township assessors 46 unitary councils 46 commissioner Laszlo Kovacs 45 Broadcasting union Bectu 45 PRSI 45 Stamp Duties 45 TAX RATE 45 EPFO corpus 45 Are Rewarded 45 NJ SAVER 45 Sec #C 45 Target RET 45 Modvat 45 nitrates directive 45 Labour LibDem 45 RDAs 45 Ulcra 45 UCITS directive 45 non doms 45 Chancellor Alistair Darling 45 National Rental Affordability 45 Value Added Tax 45 NPSS 45 Direct Taxes Code 45 £ 6billion 45 Convergence Programme 45 PFI schemes 45 BGN #mn [001] 45 Civil Contingencies Bill 45 Countervailing Duty 45 Std msg charges 45 car scrappage scheme 45 overly prescriptive 45 MPLAD Scheme 45 quantitative restrictions QRs 45 Import substitution 45 Land Ceiling 45 unelected quango 45 ad valorem excise 45 FactorShares ETFs 45 coffees lattes frozen 45 PFMs 45 Tir Cynnal 45 IAS# accounting 45 Management CIWEM 45 IHT threshold 45 Congestion Charge 45 Proposition #âÑ# 45 Act MPRDA 45 Flow Through SIFT 45 Value Added Taxes 45 Charge ADC 45 Termination Benefits 45 de minimis exception 45 No #/#/ND-CP [001] 45 Qualifying Recognised Overseas 45 Exceptional Hardship Scheme 45 Congestion Charging 45 IB claimants 45 PAYE PRSI 45 NDPB 45 Excessive Deficit Procedure 45 Agricultural Wages 45 Narrabri Shire Council 45 HECS fees 45 Expropriation Bill 45 Eurovignette directive 45 Apprenticeship Incentive Grant 45 FireControl project 45 Ms Ussher 45 Dearness allowance 45 Restructured Accelerated Power 45 pensionable salaries 45 UTI CRTS 45 BEE codes 45 IR# [003] 45 Scrappage Incentive Scheme 45 Bord Snip 45 Deposit Guarantee Schemes 45 tenancy deposit 45 university vice chancellors 45 devolved assemblies 45 Dearness Allowance DA 45 leader Kate Hollern 45 SuperStream 45 Tax STT 45 forestry MIS 45 FSC ETI 45 pensionable salary 45 Lifetime Savings Account 45 CZK #bn [001] 45 Assured Shorthold Tenancies 45 Airdrie Bathgate 45 Vat 45 NRE deposit 45 Rationalisation 45 RET scheme 45 wef #.#.# [001] 45 Mr Raynsford 45 Withholding Tax 45 Sales Tax ABST 45 SFLG 45 Pre Budget 45 Gauzès 45 PRSI contributions 45 Basel III accord 45 Fraudulent Mediums Act 45 exchequer Alistair Darling 45 Gravesham Council 45 Ivor Hyslop 45 REFIT 45 FRS# 45 demutualising 45 multimillion dollar inheritances 45 Maharatna 45 Carbon Reduction Commitment CRC 45 CCCTB 45 E2m 45 Alistair Darling chancellor 45 AARTO 45 cenvat 45 SIMPLE IRAs 45 headships 45 Self Invested Pension Plan 45 ARFs 45 Independent Electoral Commissions SIECs 45 Glass Stegall 44 Construction union UCATT 44 EC Directive 44 Postcomm 44 unpaid PAYE 44 annuitise 44 Waveney Campus 44 Workfare Bonus 44 EUOBSERVER STRASBOURG 44 Pennine Reach 44 Esol 44 GNVQs 44 Federal Excise Duty 44 Tax Extenders Act 44 Vicente Padilla rhp 44 Authorities AGMA 44 Special Excise Duty 44 FRS# accounting standard 44 Stamp Duties Act 44 troop withdrawls 44 Rautaruukki Oyj Rautaruukki 44 Higher Remuneration 44 Occupational Pensions 44 abolition 44 Localism Bill 44 Mailo land 44 EFRP 44 Ad valorem 44 Preston Tithebarn 44 Sarbannes Oxley Act 44 Compulsory Purchase Act 44 § #.#-# [004] 44 disapply 44 Reinsurance Directive 44 EU Landfill Directive 44 gazette notice 44 Trading Scheme LATS 44 IRC Sec 44 LLPs 44 Joanne Segars chief 44 multiemployer defined 44 Pooled Registered Pension Plan 44 IUC regime 44 thresholds indexed 44 carbondioxide emissions 44 Caltongate scheme 44 Kiwi Saver 44 Severn barrage 44 Ucea 44 Fairer Medicare 44 Mr. Poschmann 44 pension schemes 44 FCDUs 44 SEFTON Council 44 constitutional amendment HJR 44 Enterprise Partnerships LEPs 44 regressive taxation 44 Bima Nivesh 44 Employees Provident Funds 44 retail floorspace 44 GBP#bn [002] 44 coalfield regeneration 44 AIFM Directive 44 moneyback 44 NHS Pension Scheme 44 Friends Prov 44 £ #.#m [005] 44 KiwiSavers 44 AVMS Directive 44 BY MARGARET McHUGH 44 Ms Radisich 44 TEQSA 44 properly costed 44 Permanently extending 44 union Sasbo 44 2G airwaves 44 BofE 44 Development Agencies RDAs 44 concessionally taxed 44 Erewash Borough Council 44 Holtham Commission 44 EPCG scheme 44 Unfair dismissal 44 refundability 44 Fertiliser subsidy 44 Educational Maintenance Allowances 44 Section #EC 44 gagging clauses 44 Mr Touhig 44 Secretary Eric Pickles 44 Armed Forces Compensation Scheme 44 PPP PFI 44 Occupational Pension Schemes 44 Savings Scheme NPSS 44 CRC Energy Efficiency 44 Esot 44 homebuy 44 McCAIN Said Obama 44 Rent Tax PRRT 44 JGTRRA 44 CENVAT 44 Review Body STRB 44 disallowable 44 Deficit widens 44 Icelanders overwhelmingly 44 CLRG 44 golden hellos 44 excommunication decrees 44 thirds supermajority requirement 44 Pensionskassen 44 Dearness Allowance 44 Pooled Registered Pension 44 secretary Vince Cable 44 Housing Allowance LHA 44 BVRLA 44 scrappage scheme 44 simpler flatter 44 Pensions SIPPs 44 sheme 44 postal regulator Postcomm 44 Emission Trading Scheme 44 Craig Stobo 44 procedural simplifications 44 Gangmaster Licensing Authority 44 FAIR TAX 44 Employment Relations Promulgation 44 Todmorden Curve 44 Derek Brownlee 44 Tory MSP Murdo 44 pen sion 44 #k pa 44 R7 ,7 billion 44 marketisation 44 WEEE Regulations 44 Statutory Instrument 44 Duty Entitlement Pass 44 AMT disallows certain 44 Telecoms regulator Ofcom 44 fortnightly rubbish collections 44 Gram Sarker 44 Tenancy Deposit Protection 44 Viability Gap Funding 44 Tenancy Deposit Scheme 44 grandfathering clauses 44 Tory LibDem 44 Chancellor Alastair 44 CO2 emission quotas 44 CPI indexation 44 privatize GDF 44 welfare quarantining 44 EU Nitrates Directive 44 CCEA approves 44 LTIPs 44 polluter pays 44 schem 44 SPENDING REVIEW 44 Financial Stability Contribution 44 resits 44 Legislative Competence Order 44 ringfencing 44 FRBM Act 44 PBGF 44 Dormant Accounts 44 Lib Dem Vince Cable 44 SSRB 44 BPOL tax 44 FE colleges 44 Corporate Manslaughter Bill 44 draconian austerity 44 Sakrama 44 CfE 44 Jobseeker allowance 44 Finance Guarantee EFG 44 Single Spine Pay 44 Redrow easi buy 44 MIFID 44 Mais lecture 44 Deposit Guarantee Scheme 44 de Ba'athification 44 paybill 44 HCRs 44 programmatic viewpoint 44 Operational Efficiency Programme 44 maxi ISA 44 non itemizers 44 Roaming Regulation 44 value reductions MVRs 44 CO2 emission allowances 44 #CCC 44 National Unification Guidelines 44 Nonqualified 44 London Weighting 44 Reformed GST 43 FiTs 43 telecoms regulator Ofcom 43 incometax 43 housebuilding sector 43 Rail Regulator 43 scrapping 43 ECan councilors 43 Dexion Absolute 43 PENSIONS 43 ratio LVR 43 ScotRail franchise 43 PAYGO rule 43 DBERR 43 Con Lib 43 £ 5bn 43 Govt defers 43 DEPB scheme 43 assured shorthold tenancy 43 Miscellaneous Provisions Bill 43 auditor attestation requirement 43 ABSs 43 SuperGold card 43 GST 43 Tax 43 Mr Bundred 43 Multifibre Agreement 43 Corporate Tax Loopholes 43 £ #.#BN 43 Scheme ETS 43 concessionary fares scheme 43 Identity Cards Act 43 nonretirement accounts 43 RTFO 43 Kelkar Committee 43 designate Lucian Croitoru 43 maturing SSIAs 43 Latvia Ingrida Udre 43 double jobbing 43 stg# [001] 43 SECOND GUIDE TO 43 subsidiarisation 43 male primogeniture 43 deductability 43 Extends 43 COBRA subsidy eligibility 43 ROYAL MAIL 43 FBiH Government 43 Exim Policy 43 Rashtriya Madhyamik Shiksha Abhiyan 43 RR #-# 43 PIEs 43 Sats tests 43 EITE 43 CICA Handbook Sections 43 Subtitle B 43 corporatised entity 43 SIPPs 43 Tir Gofal 43 Mersey Gateway 43 perpetual conservation easements 43 EC Directive #/#/EC 43 SFY #-# 43 Second Pension S2P 43 kafala system 43 EGTRRA 43 OBR forecasts 43 dearness allowances 43 Octroi 43 SDLT 43 Fruit distributor Fyffes 43 Severn Barrage 43 FDI FII 43 Pension Scheme NPS 43 homestead farmstead 43 RQF 43 Environmentalist Konstantin Fetisov 43 Prompt Payment Code 43 ELSS schemes 43 Playbuilder scheme 43 Lifetime Savings Accounts 43 JAPAN Kirin 43 VastNed 43 EPF contributors 43 Pension Scheme LGPS 43 Occupational Pensions Regulatory Authority 43 ConDem coalition 43 prorata 43 GSTT 43 Westminster sleaze watchdog 43 Equalisation Fund 43 Holdings Limited LRE 43 renationalisation 43 Remedies Directive 43 Exchequer 43 EMDG scheme 43 £ #.#billion [006] 43 provison 43 Bellwin Scheme 43 LEGAP 43 central bankā 43 STPI scheme 43 Four phorid species 43 TUPE regulations 43 wage reopener 43 'S DARLING 43 Subordinate Legislation Committee 43 disapplied 43 unitary authority 43 Hold Harmless 43 Agility Trains 43 s#A [002] 43 allowances 43 CPSEs 43 Adolf Hitler dictatorial 43 IGD surplus 43 quadrennial reassessment 43 RAC motoring 43 POMIS 43 compulsory superannuation scheme 43 £ #.#bn [002] 43 Income Tax Offset 43 Reits 43 Incapacity Benefits 43 Tax MAT 43 Panel moots 43 HKAS 43 statementing 43 exempt munis 43 HOS flats 43 André Rivest 43 Homestead Exclusion 43 Insolvency Directive 43 Timeshare Directive 43 strict austerity measures 43 ATCSA 43 Tim Eyman Initiative 43 Retail union Usdaw 43 DKEVR 43 Trakia Highway 43 Enterprises CPSEs 43 triennial actuarial valuation 43 conacre 43 Neil Shearing emerging 43 renationalising 43 BERR 43 IORP directive 43 scrappage subsidy 43 MPLAD scheme 43 Nonlife insurers 43 retail union Usdaw 43 Greater Anglia 43 Renewable Obligation Certificates 43 minimization schemes 43 SNP Alex Salmond 43 Pension Schemes 43 NEVILLE CHESTER 43 HECS HELP 43 SBP DIC offset 43 LibDem MPs 43 Ministerial Decree 43 Teesland 43 PETROL PRICE 43 Stewardship Code 43 Labour backbench rebellion 43 #.#ppl [001] 43 Miscellaneous Fares 43 Cash ISAs 43 Road Equivalent Tariff 43 HEFCE 43 Kelkar Task Force 43 INSURANCE MARKET REFORMS Stops 43 Innovation Universities 43 ISA wrapper 43 vide circular 43 SIECs 43 Kunast 43 Handbook Sections 43 VAT Directive 43 1p liter 43 Equitable Life Payments 43 Sickness Benefit 43 English Baccalaureate 43 ALAN Beith MP 43 Delivery Authority PADA 43 Car Scrappage Scheme 43 Speaker Bercow 43 Dr Shome 43 Stirling Alloa Kincardine 43 Remuneration Tribunal 43 FHOG 43 passporting 43 Central Excise Duty 43 initiatives PFIs 43 QRs 43 gilt issuance 43 loophole closers 43 EUR# plus 43 GBP#.# billion [001] 43 excise duty 43 swingeing 43 Divisions IA 43 ABST 43 NZ Superannuation Fund 43 Delegated Legislation Committee 43 Widow Penalty 43 Maltese lira 43 Differential tuition 43 levy cess 43 UVVRP 43 Pogea 43 Leasehold Reform Act 43 Sterp 43 ISA savers 43 maxi ISAs 43 Prevailing wage laws 43 OJEU notice 43 DTRE 43 Scheme VRS 43 DOWNTOWN DANCIN #:# 43 Christine Farnish 43 Pension Bima Yojana 43 § #.#-# [007] 43 Gram Sarkar 43 upto #.#.# 43 Metnor 43 Bonding Warehouse 43 comitology 43 BPOL 43 SMSF trustee 43 NDPBs 43 minister Grant Shapps 43 Catalan bullrings 43 Taxi Regulator 43 swingeing fines 43 BTO flats 43 Mark Prisk 43 cesses 43 HM Treasury 43 quangos 43 DEPB 43 luxury decontrol 43 Cllr Bettison 43 compulsory superannuation 43 payscales 43 kerbside recycling scheme 43 Tenancies 43 Enterprise Zones 43 PM Boc 43 Akrama Sakrama 42 untargeted subsidies 42 Passed bill 42 N#.#tn [001] 42 REIT Exemption 42 TELECOMS giant 42 Roth IRA withdrawals 42 dearness allowance DA 42 Scheme BES 42 Legally binding 42 FSP #-# 42 All lease pmts 42 Less Favoured Area 42 PPFs 42 TAFTA 42 SLEx toll 42 amendment HJR 42 superannuation entitlements 42 NHS Commissioning Board 42 CENVAT Credit 42 Jobseekers allowance 42 Richard Lapthorne 42 Baroness Hollis 42 ConDems 42 PNDCL 42 LVCR 42 Pounds #bn [002] 42 Phil Hodkinson 42 leave encashment 42 crossbench senators 42 IFNC 42 Kiwisaver 42 Medicare Advantage premiums 42 procyclicality 42 LOIT 42 expert Ros Altmann 42 Rs5 ,# crore 42 SEERA 42 Hosepipe bans 42 Yartoft 42 Svyazinvest privatization 42 Individual Savings Account 42 SNP Lib Dem 42 FIEs 42 provincewide referendum 42 materiality threshold 42 Recruiter Hays 42 David Evennett 42 iffier proposition 42 Renewables Obligation Certificates ROCs 42 #.# crores [003] 42 PRPP 42 Statutory Sick Pay 42 Cllr Thornber 42 Uplands ELS 42 IVSC 42 Hiring freezes 42 Lufthansa AUA 42 lateral attrition 42 RRSP withdrawals 42 Usury Act 42 AZN #mln [001] 42 OBC quotas 42 AMP demerger 42 paycheck withholdings 42 IORP Directive 42 FCPT 42 budgetary outlay 42 CHANCELLOR Alistair Darling 42 Education Maintenance Allowances 42 voluntary contributions AVCs