PSI10.1.17 - Retirement before Normal Retirement Date: General - Treatment of Transfer Payments

(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)

When a transfer payment has been received from a scheme of a previous employer, the benefits which may be paid on subsequent early retirement are set out in PSI14.2.12.

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