(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)
[PN13.9]
Where it is proposed to pay a special contribution to the
type of scheme described in
PSI20.4.3, it should not be made to
fund benefits in advance of the maximum justifiable by reference to
service to date. The payment of such a contribution may also
trigger a funding check by Compliance Audit Section.
