Regulation 5 Issue of appropriate scheme certificatesI1
England, Wales and Scotland
When the Board have determined that a scheme should be treated as an appropriate scheme, they shall issue an appropriate scheme certificate to the person who applied for it, but no such certificate shall be issued before 1st July 1988.
The appropriate scheme certificate shall specify—
the name of the scheme and the address where it is administered; and
the date from which the certificate is to have effect, which shall be 6th April in 1987 or any later year and which may be earlier than the date on which the certificate is issued where the person who applied for the certificate has so requested, but, if the Board receive the application after 5th April 1989, not earlier than 6th April in the tax year in which the Board receive the application.