(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)
It is for the practitioner to propose figures and justify
them. If you encounter any difficulty in reaching agreement consult
your Section Manager. The factors are an important aspect of the
scheme, they determine the value of the benefits provided and we
need to be satisfied about their acceptability if the scheme is to
be approved.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
