# The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 2000, Regulation 3: Description of provisions


regulations 4 and 5 specify descriptions of provisions for the purposes of subsection (2) of section 591A of the Income and Corporation Taxes Act 1988, each provision so specified being a provision of a required descriptionw ithin the meaning of subsection (5)9b) of tht section.

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Source: https://www.legislation.gov.uk/uksi/2000/1087/regulation/3 (the official version)
Page: https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-excepted-provisions-regulations-2000/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.