(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]
Where a low NRD has been agreed (see
PSI6.3.30-33), an early
retirement rule, other than for incapacity, may not be acceptable
(see
PSI6.5.82).
