# The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Schemes) Regulations 1996, Regulation 3


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 1993 that must be contained in a retirement benefits scheme before the Board may approve the scheme by virtue of section 591 of that Act.

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Source: https://www.legislation.gov.uk/uksi/1996/1582/regulation/3 (the official version)
Page: https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-excepted-schemes-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.