(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)
The benefits that may be given on an employee's death in
service after NRD depend on whether the employee is subject to the
pre-or post-Finance Act 1989 package for early/late retirement (see
PSI9.1.1).
