PSI13.2.4 - Withdrawal from Service: Refunds of Contributions - Re-Admission to Scheme Membership

(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)

[PN7.12 and Appendix IV]

The treatment of earlier refunds of contributions where an employee subsequently rejoins a scheme after a break in service is explained in PSI6.5.74-75.

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