PSI13.1.2 - Withdrawal from Service: General - Background

(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 relevant parts of the Social Security Act 1973, Social Security Pensions Act 1975, Social Security Act 1990 and the regulations made thereunder are administered by the Occupational Pensions Board (OPB). (See Introduction Section 3). These Acts set out precise conditions in statutory form and override our own discretionary practice wherever the two come into conflict. You therefore need to be aware of the basic requirements of the Social Security legislation.

Contact: | Date issued: | Next review: