On 17 December 2010, the PPF published the final determination for the 2011/12 levy. This comprises the following documents:

Determination under Section 175(5) of the Pensions Act 2004 in respect of the financial year 1 April 2011 – 31 March 2012, including the Rules 

Transformation appendix
MFR conversion appendix
DRC appendix
Contingent asset appendix
API appendix
Transfers appendix

At the same time, the PPF published Levy Practice Guidance and Contingent Asset Guidance. Also available is Guidance for Calculating and Certifying Block Transfers.

The standard form contingent asset agreements to use for 2011/12 are the same as those published last year, and are set out below:

Form of Type A contingent asset - group company guarantee
Form of Type B(i) contingent asset - security over cash
Form of Type B(ii)EW contingent asset - security over real estate (England and Wales)
Forrm of Type B(ii)S contingent asset - security over real estate (Scotland)
Form of Type B(ii)NI contingent asset - security over real estate (Northern Ireland)
Form of Type B(iii) contingent asset - security over securities
Form of Type C(i) contingent asset - letter of credit/bank guarantee (evergreen)
Form of Type C(ii) contingent asset - letter of credit/bank guarantee (reducing balance)

The documents below were published on 30 September 2010. This is the draft determination and associated documents. These documents have now been superseded by those listed above, and are reproduced here for information.

Draft Determination under Section 175(5) of the Pensions Act 2004 in respect of the financial year 1 April 2011 – 31 March 2012, including the Rules 

Draft Transformation appendix
Draft MFR conversion appendix
Draft DRC appendix
Draft Contingent asset appendix
Draft API appendix
Draft Transfers appendix

At the same time, the PPF published Draft Levy Practice Guidance and Draft Contingent Asset Guidance.