(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 following paragraphs deal with some aspects of the
investment practice of insured and large self-administered schemes
(generally those with 12 or more members). The investments of small
self-administered schemes are a major concern to us and are covered
in the SSAS Guidance Notes.
