PSI - Introduction: Contents
(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
Section 1 - The Inland Revenue
Section 2 - The Pension Schemes Office (PSO)
Section 3 - The Occupational Pensions Board
(OPB)
Section 4 - Historical Review of Revenue
Legislation
|
|
| PSI1.1 | The Board |
| PSI 1.2-3 | Inland Revenue's responsibilities |
| PSI1.4-5 | Organisation |
| PSI1.6-16 | Duties of Executive Offices |
|
|
| PSI2.1 | General |
| PSI2.2 | The Role of the PSO |
| PSI2.3 | General Sections |
| PSI2.4-16 | Specialist Sections |
|
|
| PSI3.1 | Brief history and duties of the Occupational Pensions Board |
| PSI3.1 | - State Earnings Related Pension Scheme (SERPS) |
| PSI3.2 | Constitution of the Occupational Pensions Board |
| PSI3.3-4 | Statutory basis of the OPB's duties |
|
|
| PSI4.1 | Historical review |
| PSI4.2 | Old Code - the 1921 legislation |
| PSI4.3 | Old Code - the 1947 legislation |
| PSI4.4 | Old Code - the 1956 legislation |
| PSI4.5 | Old Code - effect of successive enactments |
| PSI4.6 | New Code – background |
| PSI4.7 | New Code - Finance Act 1973 |
| PSI4.8 | Finance Act 1973 |
| PSI4.9 | Finance Act 1981 |
| PSI4.10 | Finance Act 1984 |
| PSI4.11 | Finance Act 1986 |
| PSI4.12-13 | Finance (No.2) Act 1987 |
| PSI4.14 | ICTA 88 |
| PSI4.15 | Finance Act 1989 |
| PSI14.16 | Finance Act 1989 |
| PSI14.17 | Finance Act 1999 |
| PSI14.18 | Finance Act 1999 |
