# The Pension Schemes (Voluntary Contributions Requirements and Voluntary and Compulsory Membership) Regulations 1987, Regulation 2A: 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


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.

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Source: https://www.legislation.gov.uk/uksi/1987/1108/regulation/2A (the official version)
Page: https://openlegislation.uk/pension-schemes-voluntary-contributions-requirements-and-voluntary-and-compulsory-membership-regulations-1987/regulation-2A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.