(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
[PN7.22]
As an extension of the practice on reducing pension we will
approve schemes which provide pensions only for the period between
the scheme’s normal retirement age and SPA. Such schemes are
very rare so detailed instructions on our conditions for approval
are not given here. If you are asked about such a scheme, or
receive an application for approval, consult SF70/197.
