PSIPart21 - Centralised Schemes
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(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)
Contents
Section 1 – General
Section 2 - Associated Employers
Section 3 -
Non-Associated Employers
Section 1 – General
| PSI21.1.1-2 | Introduction |
| PSI21.1.3 | General conditions for approval |
| PSI21.1.4 | Establishment of scheme |
| PSI21.1.5 | Accessions |
| PSI21.1.16-17 | Employer with no employees |
| PSI21.1.18 | Surplus on winding-up |
| PSI21.1.19 | Continued rights |
Section 2 - Associated
Employers
| PSI21.2.1 | Introduction |
| PSI21.2.2 | Associated employers |
| PSI21.2.3 | Associated by community of interest |
| PSI21.2.4 | Accessions |
| PSI21.2.5-6 | Withdrawals and temporary participation |
| PSI21.2.7 | Benefits |
| PSI21.2.13 | Funding |
| PSI21.2.14 | Employer contributions |
| PSI21.2.17 | Overseas aspects |
| PSI21.2.18-20 | Centralised individual arrangements |
| PSI21.2.25 | Service or management companies |
| PSI21.2.26 | Joint enterprises |
Section 3 - Non-Associated
Employers
| PSI21.3.1-6 | General |
| PSI21.3.7 | Main requirements |
| PSI21.3.10-11 | Scheme administration |
|
| Limits on benefits |
| PSI21.3.21 | - pensions |
| PSI21.3.22 | - lump sums |
| PSI21.3.23 | Scheme rules |
| PSI21.3.24 | - augmentation of basic benefits |
| PSI21.3.25 | - undertaking required |
| PSI21.3.29 | Death in service benefits |
|
| Funding |
| PSI21.3.30 | - money purchase |
| PSI21.3.31-32 | - controlled funding |
| PSI21.3.33 | - small self-administered schemes |
| PSI21AppendixA | - Centralised Schemes: |
