The normal rules for taking benefits on any of the ill-health basis still apply but there are different rules apply depending on the type of contracted out benefits.
Section 9(2B) rights, also known as Reference Test Scheme benefits, can be taken early on the grounds ill-health. A tax-free cash lump sum can be paid as normal.
Guaranteed Minimum Pension benefits can only be taken on the grounds ill-health if the revalued GMP at age 65 for men and at age 60 for women is met. No tax-free lump sum can be paid from the GMP benefits.
For both, an amount must be retained to provide for a survivor's pension on death if the individual is married or has a civil partner.