(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)
A scheme may be converted as a whole, or in part. Section 611 ICTA 1988 allows Inland Revenue to view one overall trust as containing more than one scheme. From 6 April 2001 this was amended to include schemes approved under different Chapters of ICTA.
