(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)
Subject to
PSI9.1.1,
PSI9.1.2 and
PSI25.3.1 payment of a
pension may be deferred beyond NRD only when the member continues
to be employed by the same employer in the same capacity.
