(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)
[PN Part 23]
Any enquiries concerning the tax treatment of ex-gratia lump
sum relevant benefits (see
PSI1.1.7-10), or an
application for their approval as a retirement benefits scheme,
should be dealt with in accordance with
PSI22.4.41.
