(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)
Part III of the Regulations give us the authority to issue notices to the prescribed person requesting certain information and documents to be submitted within a certain time limit. This authority has been delegated to all officers in pay band B2 or above. In the unlikely event that we are ever asked to substantiate this delegation, a copy of the Board's letter of authority is filed on SF 70/63.
