PSI20.4.6 - Funding and Surpluses: Insured Schemes - Earmarked Policies - Funding Reviews

(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)

[PN13.12]

The rules of all fully insured money purchase schemes or arrangements should provide for contribution reassessment to take place at 3 yearly intervals in accordance with the ABI Guidance Notes referred to in PSI20.4.3.

Contact: | Date issued: | Next review: