PSI14.3.7 - Transfer Payments: Assignment of Policy to a New Employer - Assignment of Policy With Documents - Individual Arrangements

(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 in the circumstances described in PSI14.3.5you are able to agree to continuous service treatment, the periods of service may be aggregated and benefits given by reference to total service with both employers and final remuneration from the second (final) employer.

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