(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)
[PN11.12]
There are special restrictions relating to the payment of
lump sum death in service benefits to controlling directors subject
to the pre-Finance Act 1989 basis for late retirement who remain in
service until or beyond the age of 75. Details of these can be
found at
PSI11.2.39-43.
