# The Income Tax (Pension Funds Pooling Schemes) Regulations 1996, Regulation 3: Exception of pension funds pooling scheme from section 469


A unit trust scheme which is a pension funds pooling scheme shall be treated as not being a unit trust scheme for the purposes of section 469.

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Source: https://www.legislation.gov.uk/uksi/1996/1585/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-pension-funds-pooling-schemes-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.