(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)
When considering the effects of some unsatisfactory feature
about a scheme’s administration or documentation consult the
precedent file SF70/227. This file outlines the general principles
involved and also contains details of individual cases where
approval has been withdrawn. All withdrawals of approval must be
recorded on SF70/227 and CORA. The procedural considerations of
withdrawal of approval are set out in Part 22, Section 4.
PSI22.4.1
