PSI14.1.32 - Transfer Payments: General - Transfers In Specie - From PPS to SSAS

(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)

Transfers in specie from a PPS to a SSAS are subject to our discretionary practice and to the provisions in The Retirement Benefit Schemes (Restriction on Discretion to Approve) (Small Self- Administered Schemes) Regulations 1991 (SI 1991 No 1614), as amended. Further guidance can be found in the SSAS Guidance Notes.