PSI4.4.3 - Free Standing AVC Schemes (FSAVCSs): General

(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)

Our full requirements for approval are set out in the FSAVC Supplement to IR12(1979). All applications are dealt with by Personal Pensions (PP) Section for procedural reasons.

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