(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)
If dynamised final remuneration is to be used, the scheme
rules must expressly permit its use. Any suggestion that it may be
used without the necessity to amend the scheme rules should be
referred to the Section Manager.
