PSI18.1.21 - Application for Approval and Information Provisions: Application for Approval - Date of Approval - Tax Relief

(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)

[PN18.20]

Until formal approval is granted no tax relief can be given under section 592(4) ICTA 88 on employer contributions nor can tax on scheme investments be repaid. However once approval is given, it is backdated (see PSI18.1.13-17).

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