(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)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
An option to continue the scheme after the employer has gone
out of business must be included in the documentation before that
event happens. Scheme rules cannot be amended to allow this once
the liquidation has started.
