PSI3.3.12 - Membership of Schemes: Directors - Controlling Directors of Investment Companies - Mandatory Approval


(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 practice described at PSI3.3.8-11 applies only to schemes seeking discretionary approval under section 591 ICTA 88. It does not apply to applications for approval under section 590. After registration send these to the s590 Examiner who handles all section 590 cases.