IR12 (2001) Practice Notes on Approval of Occupational Pension Schemes
Inland Revenue guidance notes relating to schemes where approval is sought under the exercise of the Board’s discretion. The notes primarily give guidance on the current conditions and practice for approval of new schemes and cover the requirements for continued approval of previously approved schemes.
The practice notes are in PDF and RTF format. To view a PDF document you must have Adobe Acrobat Reader installed on your computer.
