(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)have been fully funded (at
which time the scheme should be made paid-up). The allowance of
relief for contributions paid after the date of cessation of trade
is not, however, straightforward because of the provisions of
section 592(5) and should be referred to the Inspector. If you come
across such a situation, refer to SF70/110.
