{
  "url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-amendment-regulations-1990/regulation-4",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-amendment-regulations-1990/regulation-4.json",
  "legislation": "uksi/1990/585",
  "legislation_title": "The Occupational Pension Schemes (Additional Voluntary Contributions) (Amendment) Regulations 1990",
  "legislation_url": "https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-amendment-regulations-1990",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the Principal Regulations",
  "text": "For regulation 4 of the Principal Regulations there shall be substitiuted—\n“4 The prescribed cases are cases where an employee contributes as a scheme member to a retirement benefits scheme which—\n(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\n(b) is an exempt approved scheme within the meaning of section 592(1) of the Income and Corporation Taxes Act 1988;\nand 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.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/585/regulation/4",
    "retrieved_at": "2026-10-29T15:23:49.778107+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}