(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Our refusal to approve a scheme for persons assessed under
Schedule D will normally put an end to proposals to set one up. But
if such a scheme is set up, or you are pressed to explain the
taxation consequences, refer the case to the Section Manager.
