Ill-health condition

Introduced by the Finance Act 2004, HM Revenue & Customs (HMRC) (www.practicallaw.com/6-200-6399) requires that a member of a registered pension scheme (www.practicallaw.com/5-201-6474) must satisfy the ill-health condition if he is to receive an ill-health pension before normal minimum pension age (www.practicallaw.com/5-204-0445). The condition is that the scheme administrator has received evidence from a registered medical practitioner that the member is (and will continue to be) incapable of carrying on his occupation because of physical or mental impairment, and that he has in fact ceased to carry on his occupation.

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