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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations correct an error made in regulation 4 of the Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1996 (S. I. 1996/3115).

That regulation, in inserting regulation 4ZA of the Occupational Pension Schemes (Transitional Provisions) Regulations 1988 (S. I. 1988/1436), failed sufficiently to specify the date in paragraph (2)(b)(ii) of that regulation.

Authority for the retrospective effect of these Regulations is conferred by paragraph 1(2A)(b) of Schedule 23 to the Income and Corporation Taxes Act 1988.