{
  "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988",
  "json_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988.json",
  "id": "uksi/1988/1013",
  "title": "The Personal Pension Schemes (Relief at Source) Regulations 1988",
  "short_title": "Personal Pension Schemes (Relief at Source) 1988",
  "long_title": "These Regulations supplement section 639 of the Income and Corporation Taxes Act 1988 (“section 639”) which provides for relief by deduction from contributions made under approved pension arrangements (“arrangements”) made in accordance with an approved personal pension scheme (“scheme”) in such cases and subject to such conditions as the Commissioners of the Inland Revenue (“the Board”) may prescribe in regulations.",
  "citation": "S.I. 1988/1013",
  "type": "uksi",
  "year": "1988",
  "number": "1013",
  "version": "current",
  "date": "1988-06-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 8,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed cases and conditions: introductory",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed cases",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Prescribed conditions",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Prescribed conditions",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Prescribed conditions",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Claims: introductory",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Interim claims",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Annual claims",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Claims: supplementary provisions",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Recovery on withdrawal of approval of schemes or of arrangements",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Recovery of amounts by assessment",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Information",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 725775,
      "url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/pdf/uksi_19881013_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1988/1013/pdfs/uksi_19881013_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "reg.3(a)(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "reg.3(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg 4",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "regs.5-8"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "regs.9-11"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.7",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "regs.12,13"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.8",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "reg 14"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.10",
      "affecting": "uksi/2000/2315",
      "affecting_title": "The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000",
      "affecting_provisions": "reg 15"
    }
  ],
  "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/639"
      ]
    }
  ],
  "changes_made_to": 8,
  "changes_made_to_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/personal-pension-schemes-relief-at-source-regulations-1988/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1013",
    "retrieved_at": "2026-10-29T16:05:28.427605+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."
}