PSI6.3.13 - Total Benefits On Retirement At Normal Retirement Age: Normal Retirement Age - Lowering of NRD

(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)

If the NRD is lowered for a whole category of employees, such as works employees, the change can be accepted as satisfactory if it remains within the age range set out in PSI6.3.3(but see PSI6.3.15).

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