{
  "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997.json",
  "id": "uksi/1997/2388",
  "title": "The Personal Pension Schemes (Establishment of Schemes) Order 1997",
  "short_title": "Personal Pension Schemes (Establishment of Schemes) 1997",
  "long_title": "Subsection (1) of section 632 of the Income and Corporation Taxes Act 1988 provides that the Board of Inland Revenue may only approve personal pension schemes that are established by persons listed in the subsection.",
  "citation": "S.I. 1997/2388",
  "type": "uksi",
  "year": "1997",
  "number": "2388",
  "version": "current",
  "date": "1997-10-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/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-1997/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendments to section 632",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Amendments to section 632",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Amendments to section 632",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "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": "Sch."
    },
    {
      "type": "revoked",
      "affected_provisions": "art. 4",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "Sch."
    },
    {
      "type": "revoked",
      "affected_provisions": "art. 5",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "Sch."
    }
  ],
  "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": 3,
  "changes_made_to_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2388",
    "retrieved_at": "2026-10-29T11:50:55.010051+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."
}