One might as well say, "whether intoxicated or not", or, "whether wearing a top hat or not".
The top hat pension schemes draw their advantageous position from insurance companies.
I wish that local authorities had "top hat funds" from which they could pay lump sums to redundant chief officers and tell them to go.
It is important to consider matters other than those that gain extensive coverage in the newspapers, such as wearing a top hat.
I suspect that many, if not all, of those in that surtax group were in the "top hat" schemes.
That is also true of the so-called top hat schemes.
If the man was in the "top hat" scheme?
We should now put on the black cap for the top hat.