(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)
If the scheme gives more than N/60ths and 3N/80ths for each
year of potential service, any retained benefits from previous
employments may have to be taken into account (see
PSI6.5.51-69 and
PSI8.1.29-31) Note that for
lump sums, retained benefits are relevant only in the case of
members with pre-17 March 1987 continued rights.
