PSI19.1.14 - Withdrawal of Approval: General – Warning of Retrospection

(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)

There is no objection to you telling a practitioner in writing that a particular investment or action is regarded as jeopardising a scheme’s approval. You should make it clear that if, for example, a particular investment is not disposed of within a given time, the scheme may lose its approved status. In all such cases the warning referred to in PSI19.1.13must also be included.

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