(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)
In certain circumstances, a scheme working on interim
documentation may be abandoned as if it had never existed. Because
of the absence of approval, the 35% tax does not apply to any
payment to the employer and the refund should be dealt with as
described in PSI22.3.56.
