{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993.json",
  "id": "uksi/1993/3016",
  "title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993",
  "short_title": "Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) 1993",
  "long_title": "Section 591(6) of the Income and Corporation Taxes Act 1988 (“section 591(6)”) provides that regulations made by the Commissioners of Inland Revenue (“the Board”) for the purposes of that section may restrict the Board’s discretion to approve a retirement benefits scheme by reference to the benefits provided by the scheme, the investments held for the purposes of the scheme, the manner in which the scheme is administered or any other circumstances whatsoever.",
  "citation": "S.I. 1993/3016",
  "type": "uksi",
  "year": "1993",
  "number": "3016",
  "version": "current",
  "date": "1993-12-03",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 19,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Introductory",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Restrictions on discretion to approve — freestanding additional voluntary contributions schemes",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Restriction on discretion to approve — other schemes",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Calculation of surplus funds",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "applied",
      "affected_provisions": "reg.4",
      "affecting": "uksi/1995/639",
      "affecting_title": "The Judicial Pensions (Additional Voluntary Contributions) Regulations 1995",
      "affecting_provisions": "reg.3.3(1)(2)"
    },
    {
      "type": "applied",
      "affected_provisions": "reg.6",
      "affecting": "uksi/1995/639",
      "affecting_title": "The Judicial Pensions (Additional Voluntary Contributions) Regulations 1995",
      "affecting_provisions": "reg.3.3(1)(2)"
    },
    {
      "type": "applied",
      "affected_provisions": "regs.5,6",
      "affecting": "uksi/1995/639",
      "affecting_title": "The Judicial Pensions (Additional Voluntary Contributions) Regulations 1995",
      "affecting_provisions": "reg.2.29"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4",
      "affecting": "uksi/1999/1964",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 1999",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5",
      "affecting": "uksi/1999/1964",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 1999",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6",
      "affecting": "uksi/1999/1964",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 1999",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "excluded",
      "affected_provisions": "regs.3-6",
      "affecting": "uksi/2000/1087",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 2000",
      "affecting_provisions": "regs.3-5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6",
      "affecting": "uksi/2000/1088",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 2000",
      "affecting_provisions": "reg 5"
    },
    {
      "type": "added",
      "affected_provisions": "reg.5A",
      "affecting": "uksi/2000/1088",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 2000",
      "affecting_provisions": "reg 4"
    },
    {
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      "affected_provisions": "reg.5",
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      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 2000",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "appl",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2001/118",
      "affecting_title": "The Personal Pension Schemes (Conversion of Retirement Benefits Schemes) Regulations 2001",
      "affecting_provisions": "reg 5(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 5A(2)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 7(2)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 5A(3)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 7(3)"
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    {
      "type": "inserted",
      "affected_provisions": "reg. 5A(5)(ab)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 7(4)(a)"
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    {
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      "affected_provisions": "reg. 5A(5)(b)(ii)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 7(4)(b)"
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    {
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      "affected_provisions": "reg. 5A(6)(a)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 7(5)"
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 5A(7)",
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      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
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      "type": "words inserted",
      "affected_provisions": "reg. 5A(7)(a)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 7(6)(b)(i)"
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    {
      "type": "words inserted",
      "affected_provisions": "reg. 5A(7)(a)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
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  "instruments_made_under_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-additional-voluntary-contributions-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/3016",
    "retrieved_at": "2026-10-29T13:45:52.706640+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."
}