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91.—(1) For the purpose of regulation 90, a person (P) must make a phased retirement application within 3 months after the entitlement day.
(2) The application must—
(a)be accompanied by a certificate from P’s current employer stating that P meets the reduced annual rate condition or the new employment condition; and
(b)state whether P is applying to receive an additional pension with the phased retirement earned pension.
(3) A certificate is not required in relation to the new employment condition if the scheme manager is satisfied that P’s current employer has not received the necessary information about P’s previous employment from P’s previous employer.
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