1988 No. 1436
INCOME TAX
The Occupational Pension Schemes (Transitional Provisions) Regulations 1988
Made 11th August 1988
Laid before the House of Commons 11th August 1988
Coming into force 2nd September 1988

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by paragraph 1(2) of Schedule 23 to the Income and Corporation Taxes Act 1988, hereby make the following Regulations:
1988 c. 1; paragraph 1(2) was substituted by the Finance Act 1988 (c. 39), section 56.