Release

The act of discarding or doing away with the claim one person has against another. This term can also be used for the document used to terminate such a claim. For example, a lien release is issued to the owner of a property by a contractor after the contractor has been paid for the work they have done.
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(i) To give up, abandon, and discharge a claim or an enforceable right to one as against another. (ii) Name of the instrument evidencing such an act. (iii) The act of Writing by which some claim or interest is surrendered to another.

Relevant benefits

Financial benefits provided on death or retirement, other than permanent health benefits or sums payable on accidental death in service, that are relevant to an occupational pension scheme for the purpose of ‘exempt approved’ status. IR 12 (Practice Notes) sets out the detail.

Reliable information

Data that include truthful written or oral allegations or other material facts that might cause a noninterested third party to think there is reason to believe a specific set of data exists (e.g., false claims submitted for noncovered or miscoded services).