(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)
[PN18.7]
The employer's agreement to definitive documents, even when
they are in standard form, can take a long time. Some schemes are
therefore established by interim deed; this is quite acceptable
(see
PSI1.3.28).
