PSIPart16 - Discontinuance of Schemes
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(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)
Contents
Section 1 – General
Section 2 - Winding-Up
Section 1 – General
| PSI16.1.1 | Introduction |
| PSI16.1.2 | Perpetuities |
| PSI16.1.3-4 | Types of discontinuance |
| PSI16.1.5 | Notification of discontinuance |
| PSI16.1.6 | Action on closed or paid-up scheme |
| PSI16.1.7 | Action on wound-up or abandoned scheme |
| PSI16.1.8-9 | Continuation of scheme after liquidation of the employer |
| PSI16.1.10-12 | - Revenue considerations |
Section 2 - Winding-Up
| PSI16.2.1 | General |
| PSI16.2.2 | Winding-up on event |
| PSI16.2.3 | Winding-up at discretion |
| PSI16.2.7 | Winding-up process |
| PSI16.2.8 | Priorities on winding-up |
| PSI16.2.9 | Preservation and refunds of contributions |
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| Form of benefits on winding-up |
| PSI16.2.14 | - general |
| PSI16.2.15 | - individual policies |
| PSI16.2.16-18 | - commutation |
| PSI16.2.20(This text has been withheld because of exemptions in the Freedom of Information Act 2000) | Surplus on winding-up |
| PSI16.2.35 | Partial winding-up |
| PSI16.2.40-43 | Prohibition on amendment of old code schemes |
| PSI16.2.44-45 | - concession cases |
| PSI16.2.46 | - Revenue limits |
| PSI16.2.47 | - funding requirements |
| PSI16.2.48 | - review procedures |
| PSI16.2.49-50 | - modification order cases |
