PSI21.2.1 - Centralised Schemes: Associated
Employers - Introduction
-
(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)
[PN21.1(a)]
In a scheme for employers who are associated, the scheme is
established by the principal employer (who is normally the main
employer in the group) to provide benefits solely for:
- employees of associated employers (see
PSI21.2.2) and/or
- for employees of employers who are
associated through a permanent community of interest (see
PSI21.2.3).
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