Regulation 4 Amendments to the Principal Regulations

For regulation 4 of the Principal Regulations there shall be substitiuted—

“4

The prescribed cases are cases where an employee contributes as a scheme member to a retirement benefits scheme which—

(a)

is one to which his employer is not a contributor and which provides benefits additional to those provided by a retirement benefits scheme or a relevant statutory scheme to which his employer is a contributor, and

(b)

is an exempt approved scheme within the meaning of section 592(1) of the Income and Corporation Taxes Act 1988;

and in these Regulations unless the context otherwise requires references to a “scheme” shall be construed as references to such a scheme and references to “his employer” shall be construed as references to any employer of the scheme member to whom paragraph (a) applies.”