(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)
In the context of a claim for continued rights, it is
important to remember that membership of a scheme prior to 17 March
1987 for death in service benefits only, or where the scheme only
provides benefits on death in service does not entitle a member to
pre-17 March 1987 continued rights.
Membership of such a scheme which commenced prior to 14 March
1989 where membership commenced prior to 1 June 1989 does, however,
entitle a member to pre- 1 June 1989 continued rights (see also
PSI2.3.24).
