PSI14.2.21 - Transfer Payments: Benefits from Transfer Payments - Calculation of Lump Sum Certifiable - Member with Continued Rights

(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)

Where the member does not come within the Finance Act 1989 regime, only the lump sum certified may be paid, increased in proportion to the increase in the Retail Prices Index since the date of transfer.

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