(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)
Some schemes include the uplift table in the benefit rule but
this is not common. It is more usual for employers to give uplifted
60ths only to selected employees under a general power of
augmentation in scheme rules and/or for the employees themselves to
fund some or all of the cost of their increased benefits by paying
AVCs (see
PSI4.1.3-4). The rules should
always contain the proviso that any increase in benefits will be
subject to the Revenue limits rule.
