PSI20.6.9 - Funding and Surpluses: Surpluses - General - Control of Surpluses

(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)

The other way in which excessive tax reliefs are countered is by controlling the build up of surplus funds within schemes.

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