(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)
Contracting out of public service work may also be regarded
as a corporate reorganisation which qualifies for the Interim Deed
procedure.
For example, ABC County Council contracts out its refuse
collection service to XYZ Ltd. The former employees of ABC Council
are now employees of XYZ Ltd. Their new employer sets up a pension
scheme for them and so the employees concerned move from the Local
Government Pension scheme to their new employer's scheme.
