(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)
[PN6.6]
Where a low normal retirement age has been agreed (see
PSI6.3.30-33), some additional
restrictions on benefits may be needed. There are no hard and fast
rules and each case needs to be considered on its merits, but our
approach is guided by the following general considerations.
