{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-amendment-regulations-2000",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-amendment-regulations-2000.json",
  "id": "uksi/2000/1088",
  "title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 2000",
  "short_title": "Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) 2000",
  "long_title": "These Regulations make amendments to the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993 (S.I. 1993/3016) (“the principal Regulations”). The principal Regulations impose restrictions relating to the repayment to an employee of surplus funds arising from the provision of benefits under schemes to which the employee pays additional voluntary contributions and also restrict the Board of Inland Revenue’s discretion to approve such schemes under section 591 of the Income and Corporation Taxes Act 1988 (c. 1).",
  "citation": "S.I. 2000/1088",
  "type": "uksi",
  "year": "2000",
  "number": "1088",
  "version": "current",
  "date": "2000-04-14",
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    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-amendment-regulations-2000/introduction",
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    },
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      "path": "regulation/3",
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      "number": "3",
      "heading": "Amendment of regulation 5 of the principal Regulations",
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      "heading": "Insertion of new regulation 5A in the principal Regulations",
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    },
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      "number": "5",
      "heading": "Amendment of regulation 6 of the principal Regulations",
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      "heading": "Explanatory note",
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    }
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      "date": "2008-11-18",
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    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/1088",
    "retrieved_at": "2026-10-29T09:12:18.918491+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."
}