(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
[PN7.26 and 7.38-39]
Not many employers provide continued life cover after
retirement. Where they do our requirements and restrictions are set
out in Part 6 Section 2(
PSI6.2.1),
PSI10.1.27and
PSI10.2.19.
