{
  "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991",
  "json_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991.json",
  "id": "uksi/1991/1614",
  "title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991",
  "short_title": "Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) 1991",
  "long_title": "Section 591(6) of the Income and Corporation Taxes Act 1988 provides that regulations made by the Board for the purposes of that section may restrict the Board’s discretion to approve a retirement benefits scheme “a 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 whatever; and these Regulations, which come into force on 5th August 1991, impose restrictions in relation to small self-administered schemes.",
  "citation": "S.I. 1991/1614",
  "type": "uksi",
  "year": "1991",
  "number": "1614",
  "version": "current",
  "date": "1991-07-15",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 30,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/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-small-self-administered-schemes-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Restrictions on the Board’s discretion",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Provisions as to borrowing",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Provisions as to investments",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Provisions as to lending and the acquisition of shares",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Provisions as to lending and the acquisition of shares",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Provisions as to transactions with scheme members and others",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Provisions as to pensioneer trustees",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Provisions as to furnishing of information and documents",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Schemes awaiting approval",
      "url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/regulation-11",
      "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-small-self-administered-schemes-regulations-1991/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-small-self-administered-schemes-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affected_provisions": "reg.9(1)(b)(iia)",
      "affecting": "uksi/1998/1315",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment No. 2) Regulations 1998",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(1)(c)",
      "affecting": "uksi/1998/1315",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment No. 2) Regulations 1998",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.7(2)",
      "affecting": "uksi/1998/1315",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment No. 2) Regulations 1998",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.7(3)",
      "affecting": "uksi/1998/1315",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment No. 2) Regulations 1998",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.4(1)(c)",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5(1)(ii)(c)",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "added",
      "affected_provisions": "reg.5(4)",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.7(2)",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.7(3)",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.9",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.9"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.10",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1) rep.in pt. and",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.4(2)(a)",
      "affecting": "uksi/1998/728",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "uksi/2000/1086",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 2000",
      "affecting_provisions": "reg.2(5)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "uksi/2000/1086",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 2000",
      "affecting_provisions": "reg.2(2)(3)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.2 defn(s).",
      "affecting": "uksi/2000/1086",
      "affecting_title": "The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 2000",
      "affecting_provisions": "reg 2(4)"
    },
    {
      "type": "excluded",
      "affected_provisions": "regs.2,4-9",
      "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": "words inserted",
      "affected_provisions": "reg. 6(4)(c)",
      "affecting": "uksi/2003/2096",
      "affecting_title": "The Enterprise Act 2002 (Insolvency) Order 2003",
      "affecting_provisions": "Sch. para. 51(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 6(6)(c)",
      "affecting": "uksi/2003/2096",
      "affecting_title": "The Enterprise Act 2002 (Insolvency) Order 2003",
      "affecting_provisions": "Sch. para. 51(b)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 6(4)(c)",
      "affecting": "uksi/2003/2096",
      "affecting_title": "The Enterprise Act 2002 (Insolvency) Order 2003",
      "affecting_provisions": "Sch. para. 51(a)"
    },
    {
      "type": "words omitted",
      "affected_provisions": "reg. 6(6)(c)",
      "affecting": "uksi/2003/2096",
      "affecting_title": "The Enterprise Act 2002 (Insolvency) Order 2003",
      "affecting_provisions": "Sch. para. 51(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 7(3)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(4)(b)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)(b)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(2)(a)(ii)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(4)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(2)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(1)(c)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(3)(a)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 4(1)(c)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(3)(b)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 7(2)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(4)(a)(i)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 7(2)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(4)(a)(ii)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 7(3)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(4)(b)(i)"
    },
    {
      "type": "words inserted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 6(2)(a)(i)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/591"
      ]
    }
  ],
  "changes_made_to": 30,
  "changes_made_to_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/retirement-benefits-schemes-restriction-on-discretion-to-approve-small-self-administered-schemes-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1614",
    "retrieved_at": "2026-10-29T14:41:23.136327+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."
}