PSI9.1.2 - Service after Normal Retirement Date: General - General

(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)

[PN6.13, 7.32-35 & 8.27-29]

For members not subject to the post-Finance Act 1989 basis for late retirement, that is continued rights members and those Finance Act 1989 members of schemes approved to 27 July 1989 who retain the pre-Finance Act 1989 basis for late retirement (see PSI9.1.1), refer to PSI9.1.15-16 and Section 2 of this Part.

Contact: | Date issued: | Next review: