Page last updated 22/07/03
STATE SECOND PENSION (S2P)
The State Second Pension (S2P) was introduced under the Child Support, Pensions
and Social Security Act 2000 and came into being on 6 April 2002.
The State Second Pension is a replacement for SERPS (State Earnings Related Pension Scheme) as a second tier pension with revised National Insurance contracted out rebates (reductions) for members of the Local Government Pension Scheme as an Occupational Pension Scheme.
For the full text of the fund's information sheet on this subject >>>
Relevant DWP Web Site(s):
www.dwp.gov.uk/publications/dss/2000/fsheets/s2p.htm
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