Under the terms and conditions of the scheme of early retirement from farming, the early retirement pension has to be reduced by any national retirement pension payable to the beneficiary. In a joint management situation any national retirement pension received by both the beneficiary and his/her spouse has to be deducted from the early retirement pension.
This was a case of joint management, that is, the applicant's husband was the landowner releasing the land but the early retirement pension was paid to his wife by virtue of the fact that she was considered to be managing the farm with her husband. The purpose of this arrangement was to maximise the benefit to the applicant and her spouse.