http://www.legislation.gov.uk/uksi/1988/1013/introduction/made
The Personal Pension Schemes (Relief at Source) Regulations 1988
Personal pensions
Income tax
National insurance
Occupational pensions
King's Printer of Acts of Parliament
2012-02-28
INCOME TAX
These Regulations supplement section 639 of the Income and Corporation Taxes Act 1988 (“section 639”) which provides for relief by deduction from contributions made under approved pension arrangements (“arrangements”) made in accordance with an approved personal pension scheme (“scheme”) in such cases and subject to such conditions as the Commissioners of the Inland Revenue (“the Board”) may prescribe in regulations.
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg.2 defn(s).
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
reg.3(a)(b)
Personal Pension Schemes (Relief at Source) Regs
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg.2 defn(s).
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
reg.3(c)
Personal Pension Schemes (Relief at Source) Regs
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg 4
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
reg.4
Personal Pension Schemes (Relief at Source) Regs
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg.5
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
regs.5-8
Personal Pension Schemes (Relief at Source) Regs
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg.6
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
regs.9-11
Personal Pension Schemes (Relief at Source) Regs
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg.7
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
regs.12
13
Personal Pension Schemes (Relief at Source) Regs
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg.8
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
reg 14
Personal Pension Schemes (Relief at Source) Regs
The Personal Pension Schemes (Relief at Source) Regulations 1988
reg.10
The Personal Pension Schemes (Relief at Source) (Amendment) Regulations 2000
reg 15
Personal Pension Schemes (Relief at Source) Regs
1988 No. 1013
INCOME TAX
The Personal Pension Schemes (Relief at Source) Regulations 1988
Made
Laid before the House of Commons
Coming into force
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 639 of the Income and Corporation Taxes Act 19881, hereby make the following Regulations: