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Commentary

33.3 Small self-administered schemes

BUSINESSES vol 4(2) start-up, sale and purchase
| Commentary

33.3 Small self-administered schemes

| Commentary

33.3 Small self-administered schemes

Members of occupational pension schemes generally have little say over the way in which the fund is managed. This explains the popularity of small self-administered schemes (SSASs) which are usually company-based schemes set up specifically for the benefit of the company directors1. SSASs give their members a much higher degree of control and power of investment than is possible in a more conventional occupational pension scheme and consequently they fulfil a similar function in relation to occupational pension schemes as self-invested personal pensions do in relation to personal pension plans2.

Before 6 April 2006 when pensions tax

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