PSI10.1.13 - Retirement before Normal Retirement Date: General - Pre-FA 89 Basis

(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)

Schemes will not usually include the limit in this detailed form. Often the rule will follow the conventional pattern of "N/60ths (and 3N/80ths) ..... or such greater amount as will not prejudice approval of the scheme under Chapter 1, Part XIV, ICTA 1988".

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