(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)
Following the agreement referred to in
PSI20.4.2, the ABI produced Guidance
Notes. An updated version of these Notes is reproduced in Appendix
VIII of PN. The funding basis set out in the Notes applies to all
types of fully insured money purchase schemes and arrangements
(including deferred small self-administered schemes) and we require
all insurers to comply with them whether or not they are a member
of the ABI.
