PSI21.1.4 - Centralised Schemes: General - Establishment of Scheme

(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 all cases the scheme should be set up under a single set of documents (typically interim and definitive deeds and rules) which set out the terms and conditions governing the scheme. Employers who join need only to bind themselves to observe the existing rules.

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