PSI5.1.10 - Contributions by Employers: General - Cross- Subsidisation

(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)

Where, however, the participants in a centralised scheme are not associated (see Part 21 Section 3) the need to restrict cross-subsidies is more relevant. The procedure to follow in such cases is described in PSI21.3.30-32.

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