The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 1998

• Citation: S.I. 1998/729
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 1998 and shall come into force on 7th April 1998.

Section 2 Interpretation

In regulations 4 and 5—

“the 1991 Regulations ” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1998 ;

“the 1998 Regulations ” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998 .

Section 3 Descriptions of provisions

Regulations 4 and 5 specify descriptions of provisions for the purposes of subsection (2) of section 591A of the Income and Corporation Taxes Act 1988, each provision so specified being a provision of a required description within the meaning of subsection (5)(b) of that section.

Section 4 Descriptions of provisions

The description of provision specified in this regulation is the provision specified in regulation 5 of the 1991 Regulations as amended by regulations 6 and 7 of the 1998 Regulations.

Section 5 Descriptions of provisions

The description of provision specified in this regulation is the provision specified in regulation 9 of the 1991 Regulations as substituted by regulation 9 of the 1998 Regulations.