(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 arrangements for allowing a full commutation under a
buy-out contract as described in
PSI17.2.17 and the other general
requirements described in
PSI17.2.19-26 apply in the same way
for members whose benefits are subject to a pension sharing on
divorce order as they do for members whose benefits have not been
affected by such a sharing order.
