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The Personal and Occupational Pension Schemes (Protected Rights) Regulations (Northern Ireland) 1997
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- Northern Ireland Statutory Rules
- 1997 No. 56
- Regulation 17
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Tax-exemption and tax-approval
17. For the purposes of section 29 (nothing in sections 22 to 28 to be taken to prejudice any requirements with which a scheme must comply if it is to qualify for tax-exemption or tax-approval) “tax-exemption” and “tax-approval” mean respectively exemption from tax and approval of the Inland Revenue under Chapter I or Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988(1).
(1)
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