(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)
Where a modification order is required to permit a return of
surplus to the employer, Surplus Funds Section will review the case
to ascertain whether or not the scheme has a deficient winding-up
rule. If it has, Surplus Funds Section will take up the point with
the scheme practitioner to ensure that the matter is rectified.
