PSI9.1.3 - Service after Normal Retirement Date: General Low NRA

(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]

The inclusion of a late retirement rule in a scheme which has a low normal retirement age must be looked at critically. It may be necessary, in the case of members subject to the pre-Finance Act 1989 basis for late retirement, to restrict the late retirement increases in these cases (see PSI6.5.83-84).

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