PSI20.6.16 - Funding and Surpluses: Surpluses - General - Cases Working on Interim Documentation

(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)

Sections 601-603 and Schedule 22 Income and Corporation Taxes Act 1988 apply only to schemes which have been granted exempt approval.

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