(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)
The only limitation that applies to an employee of a
simplified defined contribution scheme whose benefits in the scheme
are subject to a pension sharing on divorce order is that any
contributions paid into the scheme after the date of the pension
sharing order must not exceed the normal conditions applying to
contributions that can be paid into a simplified defined
contribution scheme. See
PSI6.5.101 for more
details.
