(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)
[PN7.12 and Appendix IV]
It may happen that an employee rejoins an employer’s
scheme after a break in service or scheme membership. Unless the
break is for one of the reasons covered by transitional
arrangements (see
PSI2.3.23), the second period
may be subject to different Revenue limits, eg, if a member rejoins
on or after 1 June 1989, he or she will be subject to the Finance
Act 89 restrictions on the provision of benefits. As different
bases of maximum provision apply, the aggregation of separate
periods of service is not possible.
