PSIPart18 - Application for Approval and Information Provisions
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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 - Application For Approval
| PSI18.1.1-3 | Statutory position |
| PSI18.1.7 | Required information |
| PSI18.1.8 | Documentation certificates |
| PSI18.1.9-10 | Interim deed |
| PSI18.1.11 | - individual arrangements |
| PSI18.1.13 | Time limit for applications |
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| Date of approval |
| PSI18.1.14 | - general |
| PSI18.1.15 | - discretionary schemes |
| PSI18.1.17 | - late applications |
| PSI18.1.19-20 | - tax position before approval |
| PSI18.1.21 | - tax relief |
| PSI18.1.23-24 | Information to employees |
