(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)
For standard documentation, CORA will additionally indicate
the type of documentation as follows:
| - | Interim Document |
| - | Definitive Document |
| - | Policies (Specific Document) |
| - | Policies (General Use) |
| - | Amendments |
