(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)
The bulk of the Office's work is the examination of
applications for approval of pension schemes; and the handling of
matters which arise after approval during the life of a scheme.
These duties are undertaken in General Examination Sections.
There are nine General Examination Sections, each consisting
of one Section Manager (C1), three Examiners (C2), six Examiners
(D), two Examiners (E1) and three Pensions Assistants (E2).
Overall control of the General Sections is divided between
three Divisional Managers (B2)
