{
  "url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987/regulation-2A",
  "json_url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987/regulation-2A.json",
  "legislation": "uksi/1987/1108",
  "legislation_title": "The Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987",
  "path": "regulation/2A",
  "kind": "regulation",
  "number": "2A",
  "heading": "Provisions of the Income and Corporation Taxes Act 1988 under which tax-exemption or tax-approval may be given for the purposes of section 12",
  "text": "For the purposes of section 111 of the Act (which exempts scheme rules from the need to comply with that section to the extent necessary to qualify for tax-exemption or tax-approval) “tax-exemption” and “tax-approval” mean respectively exemption from tax and approval of the Inland Revenue under either Chapter I or Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 2A inserted (6.4.1988) by S.I. 1988/474, reg. 1(2)(b), 5"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2A substituted (12.5.1994) by The Occupational and Personal Pension Schemes (Consequential Amendments) Regulations 1994 (S.I. 1994/1062), reg. 1(2), Sch. 2 para. 14(4)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1108/regulation/2A",
    "retrieved_at": "2026-10-29T16:24:52.962867+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."
}