Annual+rate
131special annual allowance charge — Announced in the 2009 Budget, a tax charge on pension saving by high earners levied on saving that exceeds the special annual allowance in the 2009/10 or 2010/11 tax years. The charge reduces the level of tax relief afforded to high earners to… …
132Average Annual Yield — The average yield on an investment or a portfolio that results from adding all interest, dividends or other income generated from the investment, divided by the average of the investments for the year. The average annual yield is a particularly… …
