Search Legislation

The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options


This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Prescribed conditions

5.—(1) The prescribed conditions are that a scheme member shall —

(a)at or before the time at which he first pays a contribution from which he deducts an amount equal to income tax at the basic rate on the contribution; and

(b)without prejudice to the condition in sub-paragraph (a), within 30 days of being so required to do by notice in writing given by the scheme administrator;

furnish to the scheme administrator in writing the particulars specified in paragraph (2).

(2) The particulars specified in this paragraph are —

(a)his full name and address;

(b)his national insurance number and tax office reference;

(c)an estimate of his remuneration for the year of assessment;

(d)the full name and address of his employer who makes contributions to a retirement benefits scheme approved under section 20(1);

(e)the full name and address of the scheme administrator of any retirement benefits scheme referred to in sub-paragraph (d) and the full name or title of any such scheme.


Subsection (1) was amended by the Finance (No.2) Act 1987 (c. 51), Schedule 3, paragraph 3(2); subsection (2) was amended by the Finance Act 1971 (c. 68), section 21(4), by the Finance Act 1981 (c. 35), section 32(1), and by the Finance (No.2) Act 1987, Schedule 3, paragraph 3(3) and (4); subsection (2A) was inserted by the Finance Act 1981, section 32(2); and subsections (4), (5) and (6) were added by the Finance (No.2) Act 1987, Schedule 3, paragraph 3(5).

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


Opening Options

Different options to open legislation in order to view more content on screen at once


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources