SCHEDULES

C1SCHEDULE 1 Appropriate Personal Pension Schemes

Annotations:
Modifications etc. (not altering text)
C1

This Schedule is extended (6.4.1988) to, and modified for, money purchase contracted-out schemes, by Social Security Pensions Act 1975 (c. 60), s. 32(A)(a) and (2B)

General

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Nothing in this Schedule shall be taken to prejudice any requirements with which a scheme must comply if it is to qualify for tax-exemption or tax-approval.