(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)
You may sometimes be asked whether a member who moves between
one participating employer and another in a centralised scheme can
retain continued rights (see
PSI2.3.23). Where pre-1 June
1989 continued rights are concerned, the position depends on
whether or not the scheme is for associated employers (as defined
in section 590A(3) and (4) ICTA 1988) and if not, when the scheme
was approved.
Paragraphs 21.22-24 of PN contain the relevant guidance. So
far as pre-17 March 1987 continued rights are concerned the
position will depend on whether the employer to whom the member
with such rights moves can be regarded as a “relevant
employer” (as defined in regulation 2 of The Occupational
Pension Schemes (Transitional Provisions) Regulations 1988, SI 1988
No 1436). Where it is, continued rights will be retained; otherwise
they will be lost.
