PSI20.6.3 - Funding and Surpluses: Surpluses - General - Governing Legislation

(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)

[PN13.3]

The powers to give effect to these changes are now contained in sections 601-3 and Schedule 22 ICTA 1988, the Pension Scheme Surpluses (Administration) Regulations 1987 SI 1987 No 352, the Pension Scheme Surpluses (Valuation) Regulations 1987 SI 1987 No 412, and the Pension Scheme Surpluses (Valuation) (Amendment) Regulations 1989 SI 1989 No 2290. Copies of this legislation and the regulations are distributed to all Examiners.

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