(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)
The action to take where a scheme is wound-up is set out in
Section 2 of this Part. Where a scheme is to be wound-up at interim
stage, the action to take is set out in PSI22.3.52-58.
Where a scheme which has not yet received approval is to be
abandoned the action to be taken is set out in PSI22.3.56. For
approved schemes, if appropriate, the approval will have to be
cancelled as set out in
PSI19.1.18.
