The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988

Statutory Instruments

1988 No. 474

PENSIONS

The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988

Made

10th March 1988

Laid before Parliament

16th March 1988

Coming into force

Regulations 1 to 4 and 6 to 9

6th April 1988

Regulation 5 For the purposes of occupational pension schemes

6th April 1988

For the purposes of personal pension schemes

1st July 1988

The Secretary of State for Social Services, in exercise of the powers conferred upon him by section 168(1) of, and Schedule 20 to, the Social Security Act 1975(1), sections 52C(5) and 56A(1) (as modified by Schedule 3 to the Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987(2)) and (3) of, and paragraph 13 (as modified by Schedule 4 to the Personal and Occupational Pension Schemes (Modification of Enactments) Regulations 1987) of Schedule 1A to, the Social Security Pensions Act 1975(3), and sections 17(1) and 84(1) of, and paragraphs 3 and 7(2) (both as modified by section 32(2B) of the Social Security Pensions Act 1975(4)) and 9(8) of Schedule 1 to the Social Security Act 1986(5), and of all other powers enabling him in that behalf, by this instrument, which is made before the end of a period of 12 months from the commencement of the enactments under which it is made, makes the following Regulations:

(1)

1975 c. 14. See definitions of “prescribe” and “regulations” in Schedule 20. Section 168(1) applies, by virtue of section 66(2) of the Social Security Pensions Act 1975 (c. 60), to the exercise of certain powers conferred by that Act.

(2)

S.I. 1987/1116.

(3)

1975 c. 60. Section 52C and Schedule 1A were inserted by paragraphs 2 and 3 of Schedule 1, and section 56A by Schedule 2 to the Social Security Act 1985 (c. 53).

(4)

Section 32(2B) was inserted by the Social Security Act 1986, Schedule 2, paragraph 5.

(5)

1986 c. 50.