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Income and Corporation Taxes Act 1988
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631Approval of schemes
(1)An application to the Board for their approval of a personal pension scheme shall be in such form, shall contain such information, and shall be accompanied by such documents, in such form, as the Board may prescribe.
(2)The Board may at their discretion grant or refuse an application for approval of a personal pension scheme, but their discretion shall be subject to the restrictions set out in sections 632 to 638.
(3)The Board shall give notice to the applicant of the grant or refusal of an application; and in the case of a refusal the notice shall state the grounds for the refusal.
(4)If an amendment is made to an approved scheme without being approved by the Board, their approval of the scheme shall cease to have effect.
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