(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 Regulations which disapply F (No 2) A 1987 and FA 1989
overriding legislation in certain specified circumstances, both
include a provision for the Board to direct that the Regulations
shall not apply in any case where it would not be appropriate.
The power to direct has been delegated to grade B2 or above
in SPSS. These cases are rare.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Any request for a direction should be passed to the Examiner
C2 and submitted with the full facts to the relevant B2.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
For first transfers there is no need to consult us for a formal direction (or the exercise of our discretionary powers in respect of non-overridden schemes), where a member is entitled to continued rights in the original scheme and transfers to a scheme of the same or relevant employer (as per paragraph a. and b. of Appendix III, PN (1997) continued rights will automatically apply).
Applications for continued rights for a second or subsequent transfers will require the approval of the relevant B2 and you should follow the procedure outlined above. For overridden schemes this will involve a formal direction under the appropriate regulations, but for non-overridden schemes it will be considered on a discretionary basis by analogy to the transitional regulations.
