(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 "continuity" provision in paragraph 21 of Schedule 30 of
ICTA 1988 ensures that schemes and arrangements already approved
under Chapter II Part II FA 1970 will remain approved under the
corresponding Part of ICTA 1988 for years of assessment 1988/89 et
seq. On and after 6 April 1988 all approvals are given under
Chapter I Part XIV ICTA 1988.
