(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)
Refer any cases to Pensions Schemes Technical Advice (PSTA) for
advice where it is proposed to extend membership to the ex-spouse
of a scheme member in circumstances not covered by the pension
sharing provisions of the Welfare Reform and Pensions Act 1999 (see
PSI3.5.4)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
