Regulation 4 Amendment of the Personal Pension Schemes (Appropriate Schemes) Regulations 1988

in paragraph 2 for the words “Subject to paragraph (3)” there is substituted “Subject to paragraphs (2A) and (3)”;

in paragraph (2)(a) and (c) for the words “the Secretary of State receives the notice” there is substituted “the notice is completed by the earner”;

after paragraph (2) there is inserted–

“(2A)

A notice given–

(a)

pursuant to paragraph (2)(a) must be received by the Secretary of State not later than 17th May in the following tax year;

(b)

pursuant to paragraph (2)(c) must be received by the Secretary of State not later than 17th May 1989.”.