(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)
In those cases where the concession is not appropriate, or
the trustees want a modification order for some other reason ask
them to apply to the OPB for a modification order under section 64
SSA 1973 so that the ban on refunds can be removed. Modification
orders are a matter for the OPB but before one is made they will
ask us to confirm, usually through Technical Support Section that
the draft order is in acceptable form. Deal with any such request
on a priority basis.
