(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)
[6A.26]
Where an ex-spouse member’s pension credit rights are
transferred in circumstances where those rights cannot be taken in
lump sum form (see
PSI24.1.4), a NIL certificate (see
PSI14.2.16) must be given to
the receiving scheme by the transferring scheme. This certificate
must accompany any subsequent transfer of the pension credit
rights.
