(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)
From 6 April 2001 a scheme, or part of a scheme which has been approved under Chapter I of Part XIV of ICTA 1988 may apply for approval under Chapter IV of Part XIV of ICTA 1988. Regulations have been made under Schedule 23ZA which are The Personal Pension Schemes (Conversion of Retirement Benefit Schemes) Regulations 2001 [SI 2001/118].
