PSIPart19 - Withdrawal of Approval


(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 – General

PSI19.1.1General
PSI19.1.2-3Reasons for withdrawal
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)(This text has been withheld because of exemptions in the Freedom of Information Act 2000)
PSI19.1.12Date of withdrawal
PSI19.1.13-14Warning of retrospection
PSI19.1.15Automatic cessation of approval
PSI19.1.16-17Taxation consequences
PSI19.1.18-19Cancellation of exempt approval
PSI19.1.20Scheme abandoned
PSI19.1.21Fresh application and approval
PSI19AppendixWithdrawal of Approval: Occupational Pension Schemes Withdrawal Of Tax Approval