The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991

Statutory Instruments

1991 No. 1614

INCOME TAX

The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991

Made

15th July 1991

Laid before the House of Commons

15th July 1991

Coming into force

5th August 1991

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 591(6) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 591(6) was amended by the Finance Act 1988 (c. 39), section 146 and Schedule 13, paragraph 6.