PSI14.3.2 - Transfer Payments: Assignment of
Policy to a New Employer - General
-
(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 by assignment of insurance policies take one of
two forms:
- by assignment of the policy alone from one
scheme or arrangement to another,
- by assignment of the policy plus the
existing documentation of an earmarked scheme or individual
arrangement.
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