HC Deb 30 April 1991 vol 190 c144W
Mr. Brandon-Bravo

To ask the Chancellor of the Exchequer if he will consider reviewing the permissibility of the practice of companies capitalising on pension fund surpluses to obtain higher rating and funding.

Mr. Maples

I have no plans to review accounting treatment for pension fund surpluses as set out in the Companies act 1985 and statement of standard accounting practice (SSAP) 24.

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