PSI22.5.53 - Operational Procedures: Approval Procedures - Refusal to Approve


(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)