{
  "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988.json",
  "id": "uksi/1988/993",
  "title": "The Personal Pension Schemes (Establishment of Schemes) Order 1988",
  "short_title": "Personal Pension Schemes (Establishment of Schemes) 1988",
  "long_title": "Section 632(1) of the Income and Corporation Taxes Act 1988 provides that the Board (the Commissioners of Inland Revenue) shall not approve a personal pension scheme established by any person other than one mentioned in the subsection.",
  "citation": "S.I. 1988/993",
  "type": "uksi",
  "year": "1988",
  "number": "993",
  "version": "current",
  "date": "1988-06-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/article-2",
      "extent": null,
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      "parent": null
    },
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      "heading": "Amendments to the Act",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Amendments to the Act",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/article-4",
      "extent": null,
      "status": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/note",
      "extent": null,
      "status": null,
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    }
  ],
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      "language": null,
      "date": "2023-11-22",
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      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/pdf/uksi_19880993_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/993/pdfs/uksi_19880993_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "art. 3(a)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 109 Sch. Table"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/632"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/993",
    "retrieved_at": "2026-10-29T16:05:38.883938+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."
}