(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 powers and duties of trustees generally are governed by
trust law. Any modification or extension of those powers required
for a particular scheme will be set out in its documentation or, in
the case of a pension sharing order (see
PSI3.5.4), by an order of the
court.
