# The Postal Services Act 2011 (Taxation) Regulations 2012, Regulation 10: Rights to take benefit before normal minimum pension age to continue after the Accrued Rights Transfer

Extent: E+W+S+N.I.

(1) Paragraphs (2) and (3) apply where—
(a) the RMPP was a protected pension scheme under paragraph 22(2) of Schedule 36 in relation to a member; and
(b) the Accrued Rights Transfer has taken place.
(2) The Transfer is to be treated as a block transfer within the meaning of paragraph 22(6) of Schedule 36 for the purposes of paragraphs 21 and 22 (rights to take benefit before normal minimum pension age) of that Schedule.
(3) In relation to the retirement condition in paragraph 22(7) of Schedule 36—
(a) the requirement in paragraph (a) is to be treated as met if the member becomes entitled to all the benefits payable to the member under arrangements under both the RMPP and the new public scheme (to which the member did not have an actual entitlement on or before 5th April 2006) on the same date; and
(b) in respect of the requirement in paragraph (b), direct or indirect references to a sponsoring employer in Condition 1, 2 or 3 in sub-paragraphs (7A), (7B), (7C) or (7E) (as the case may be) are to be read as references to a sponsoring employer of the RMPP.

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Source: https://www.legislation.gov.uk/uksi/2012/764/regulation/10 (the official version)
Page: https://openlegislation.uk/postal-services-act-2011-taxation-regulations-2012/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.