PSI5.3.12 - Contributions by Employers: Special Contributions - Centralised Schemes
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(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 the payment of a special contribution is made to a centralised scheme you should ensure that the general principles set out in PSI5.1.8-10 and PSI21.3.30-32 are satisfied.
