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Regulation 3

Original text. Later amendments are not shown.

The description of provision specified for the purposes of section 591A(2) of the Income and Corporation Taxes Act 1988 is any provision specified in the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993f1 that must be contained in a retirement benefits scheme before the Board may approve the scheme by virtue of section 591 of that Actf2.

Annotations

Footnotes

f1

S.I. 1993/3016.

f2

Section 591 was amended by paragraph 6 of Schedule 13 of the Finance Act 1988 (c. 39), section 107 of, and Part V (26) of Schedule 26 to, the Finance Act 1994 (c. 9), and section 59(2) of the Finance Act 1995 (c. 4).