PSI14.2.53 - Transfer Payments: Benefits from Transfer Payments - Benefits for Added Years - Member with Continued Rights - Subsequent Benefits on Late Retirement

(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)

Similarly, where retirement is deferred beyond NRD, additional benefits can be granted on the normal principles explained in PSIPart 9 PSI9.1.1(see also PSI14.2.13).