PSI4.4.6 - Free Standing AVC Schemes (FSAVCSs): Surplus FSAVCs

(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)

FSAVCSs are subject to The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993 [SI 1993 No 3016] (see PSI4.3.12).

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