Members of a wound - up company's
occupational pension scheme who have the right to retire at age 60 in respect of any part of their service and who were aged between 60 and 64 at the date that the
scheme commenced winding up, fall within s 73 (3)(b) of the
Pensions Act 1995 (PA 1995) but not in respect of
pension or other benefits accrued by service to which a
normal retiring age of 65 applies.