(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 basis of maximum provision is the same, eg, if a
non-continued rights employee rejoins a scheme of his or her
employer established on or after 14 March 1989 or if transitional
protection is appropriate, the separate periods of service may be
aggregated and the total pensioned in the normal way. The general
conditions which apply in these circumstances are set out in
paragraph 7.12 and Appendix IV of PN.
