# The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Schemes) Regulations 1996, Regulation 2


In regulation 3 “the Board” means the Commissioners of Inland Revenue.

---
Source: https://www.legislation.gov.uk/uksi/1996/1582/regulation/2 (the official version)
Page: https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-excepted-schemes-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.