{
  "url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-2000/note",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-2000/note.json",
  "legislation": "uksi/2000/2317",
  "legislation_title": "The Personal Pension Schemes (Establishment of Schemes) Order 2000",
  "legislation_url": "https://openlegislation.uk/personal-pension-schemes-establishment-of-schemes-order-2000",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nSection 632(1) of the Income and Corporation Taxes Act 1988 provides that the Commissioners of Inland Revenue shall not approve a personal pension scheme established by any person other than those mentioned in that sub-section. Section 632(4) provides that the Treasury may by Order amend that section.\nThis Order, which comes into force on 1st October 2000, provides that a personal pension scheme set up in the form of a trust may be established not only by the existing categories of persons in section 632(1), but also by any other person.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/2317/note",
    "retrieved_at": "2026-10-29T08:34:21.009792+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."
}