(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)
Where approval of a scheme is split into approved and
unapproved parts under section 611(3) ICTA 1988 (see
PSI15.1.7) the whole scheme
is exempt under section 686(2)(c) ICTA 1988 if the same rules apply
to both parts. Most group schemes which include overseas employees
of overseas employers have a single set of rules for all members
and so are exempt (see Part 15). The form PS71A(Split) tells the
Scheme District where either of these grounds of exemption apply to
the unapproved part. If you are unsure whether the unapproved part
has the provision of relevant benefits as its “sole
purpose” consult the Section Manager. If the Section Manager
considers that the unapproved part does not meet the “sole
purpose” test the case should be submitted to the Divisional
Manager.
