PSI3.1.6 - Membership of Schemes: Eligibility - Eligibility rules - Non-Discretionary Schemes

(This archived guidance relates to HMRC discretionary practice before the 6th April 2006. For current guidance on Registered Pension Schemes see the Registered Pension Schemes Manual)

Schemes where eligibility is non-discretionary are usually for large numbers of employees. With such schemes an employee is eligible for membership if he or she falls within the defined class and satisfies the conditions for entry. Sometimes employers set up separate schemes for different classes of employee, such as "works" and "staff"; or alternatively they provide for the different classes through a single scheme which has several sections.

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