{
  "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988",
  "json_url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988.json",
  "id": "uksi/1988/1436",
  "title": "The Occupational Pension Schemes (Transitional Provisions) Regulations 1988",
  "short_title": "Occupational Pension Schemes (Transitional Provisions) 1988",
  "long_title": "These Regulations provide for the disapplication and modification of provisions contained in Schedule 23 to the Income and Corporation Taxes Act 1988 (“the Schedule”) (occupational pension schemes approved before 23rd July 1987) in the circumstances prescribed in them; authorise the Commissioners of Inland Revenue (“the Board”) to direct that the Schedule or any provision of it shall not apply in any particular case where in the opinion of the Board the facts are such that its application would not be appropriate; and provide that the Regulations shall take effect as from 17th March 1987 and that any direction given under them shall take effect as from that date or any later date.",
  "citation": "S.I. 1988/1436",
  "type": "uksi",
  "year": "1988",
  "number": "1436",
  "version": "current",
  "date": "1988-08-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 17,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
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      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Disapplication of paragraphs 2, 3, 4 and 6 of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Disapplication of paragraphs 2, 3, 4 and 6 of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
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      "heading": "Modification of paragraph 2 of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
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      "heading": "Disapplication of paragraphs 3, 4, 6 and 7 of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Disapplication of paragraph 5(2) of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Disapplication of paragraph 5(3) of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Modification of paragraph 5(3) and (4) of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Disapplication of paragraph 7 of the Schedule",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Authorisation of the Board to direct",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-11",
      "extent": null,
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    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Effect of Regulations and of directions made under regulation 11",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/note",
      "extent": null,
      "status": null,
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    }
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      "language": null,
      "date": "2023-11-22",
      "size": 451335,
      "url": "https://openlegislation.uk/occupational-pension-schemes-transitional-provisions-regulations-1988/pdf/uksi_19881436_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/1436/pdfs/uksi_19881436_en.pdf"
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  ],
  "outstanding_effects": [
    {
      "type": "added (retrosp)",
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      "affecting": "uksi/1993/3219",
      "affecting_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.3"
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    {
      "type": "am. (retrosp)",
      "affected_provisions": "reg.3(1)",
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      "affecting_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.4(a)"
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      "type": "subst (retrosp)",
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      "affecting_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.4(b)"
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    {
      "type": "added (retrosp)",
      "affected_provisions": "reg.3(5)",
      "affecting": "uksi/1993/3219",
      "affecting_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.4/"
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    {
      "type": "amended",
      "affected_provisions": "reg.4 renumbered and",
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    {
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      "affected_provisions": "reg.4(2)",
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      "affecting_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.5(b)"
    },
    {
      "type": "added (retrosp)",
      "affected_provisions": "reg.4A",
      "affecting": "uksi/1993/3219",
      "affecting_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.6"
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      "affecting_title": "The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993",
      "affecting_provisions": "reg.8"
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    {
      "type": "amended",
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      "affecting_provisions": "reg.4 (adding reg.4ZA to S.1.1988/1436)"
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      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
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      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
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    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1436",
    "retrieved_at": "2026-10-29T16:00:40.543384+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."
}