(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)
The occasion may arise where, after correspondence, a scheme
still has unacceptable features and we may choose to decline to
exercise our discretion to approve it.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)9
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)