PSI13.3.1 - Withdrawal from Service: Deferred Benefits - General

(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)

[PN7.18-19 and 10.3]

Preservation and, to a lesser extent, contracting-out affect our practice relating to deferred benefits. The main impact is on our ability to limit the maximum benefits payable to early leavers. This Section deals with the interaction between Revenue practice and Social Security legislation.

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