PSI20.9.1 - Funding and Surpluses: Scheme Mergers & Winding-Up - General

(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)

[PN13.34]

Scheme mergers and re-organisations involve the termination of one or more schemes of an employer and the transfer of members and possibly assets from a terminated scheme to one or more other schemes of the same or an associated company.

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