http://www.legislation.gov.uk/uksi/2005/3451/contents/made
The Registered Pension Schemes (Prescribed Schemes and Occupations) Regulations 2005
Income tax
Tax
Legislation
Retirement
Occupational pensions
King's Printer of Acts of Parliament
2013-09-03
INCOME TAX
Paragraph 19 of Schedule 36 to the Finance Act 2004 (c. 12) provides that members of registered pension schemes which are prescribed by regulations can preserve their full entitlement to benefits under those schemes in the event that they take such benefits before they reach normal minimum pension age.