PSI20.5.7 - Funding and Surpluses: Insured Schemes - Common Trust Funds - Methods of Funding

(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)

Controlled funding is commonly used for common trust funds (see PSI20.3.13-16), but Life Office actuaries may use any other basis they consider appropriate.

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