(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)
[PN6A.19]
Where an ex-spouse member also has benefit rights in the same
scheme as a result of being an employee member and the scheme does
not provide for the separate treatment of the pension credit
benefit and employee benefit rights (see
PSI24.1.7), the lump sum from the
pension credit rights must be aggregated with the lump sum from the
employee benefit rights. The total amount must not exceed the
normal Revenue lump sum limit that applies to the employee
membership.
