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

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Restrictions on the Board’s discretion

3.  The Board shall not exercise their discretion to approve a scheme by virtue of section 591 of the Act in circumstances where the scheme is a small self-administered scheme and—

(a)the Board have previously approved such a scheme—

(i)of which an employee of any employer in relation to the scheme has at any time been a scheme member, and

(ii)to which any such employer was entitled to pay contributions, and

(iii)which has not been wound up; or

(b)subject to regulation 11, the governing instrument of the scheme does not contain provisions of a description specified in regulations 4 to 10.

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