(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)
Section 591B enables the Board to withdraw approval
if the facts relating to the scheme or its administration cease to
warrant continued approval (see Part 19). It also provides that
where an approved scheme has been altered, approval lapses from the
date of change unless we authorise continued approval or the
alteration is of a class specified in regulations as not requiring
the approval of the Board.
