# The Occupational Pension Schemes (Additional Voluntary Contributions) (Amendment) Regulations 1990, 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.”

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Source: https://www.legislation.gov.uk/uksi/1990/585/regulation/4 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-additional-voluntary-contributions-amendment-regulations-1990/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.