(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)
The question of aggregation of "split" service may also arise
(
PSI6.5.74) and how an
employee who may have been a member of a UK approved scheme or the
approved part of a "split" scheme (see
PSI15.1.7) is to be treated on
rejoining the scheme. Whether or not the employee is entitled to
continued rights in these circumstances will be determined in the
manner described in
PSI2.3.23.
