# The Pension Scheme Surpluses (Valuation) (Amendment) Regulations 1989, Regulation 6: Amendments to the Principal Regulations


In regulation 10–
(a) in paragraph (2) after sub-paragraph (d) for the words “(e) unless it is otherwise agreed” there shall be substituted–
“and, unless it is otherwise agreed,”;
(b) in paragraph (4) after the words “and 8(3)(b)” there shall be inserted–
“of Schedule 12 and paragraph 7(10) of Schedule 22 to the Income and Corporation Taxes Act 1988”; and
(c) after paragraph (4) there shall be inserted–
“(5) For the purposes of paragraph 7(1) of Schedule 22 to the Income and Corporation Taxes Act 1988 “the prescribed percentage” is 5 per cent.”.

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Source: https://www.legislation.gov.uk/uksi/1989/2290/regulation/6 (the official version)
Page: https://openlegislation.uk/pension-scheme-surpluses-valuation-amendment-regulations-1989/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.