(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 of loanbacks to SSAS are not acceptable
but cases may arise where it is contended that arrangements for
such transfers were made on or shortly before 16 March 1992 (being
the date on which the APT were notified of this decision). Any such
contention should be referred to the portfolio holder for SSAS in
Pension Schemes Technical Advice (PSTA) to consider on its merits.
Other transfers made after 16 March 1992 should be rejected but
PSTA should be advised for the record.
