(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)
Parts II and III, Schedule 6 Finance Act 1989 contain
overriding provisions to apply the restrictions/changes described
in 4.15 b-d to all schemes approved prior to 27 July 1989 (when
Royal assent to the Act was given). For schemes approved on or
after that date it is a requirement that their rules comply with
the provisions of the Act before approval can be given.
