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The Personal Pension Schemes (Restriction on Discretion to Approve) (Establishment of Schemes under Trusts) Regulations 2000
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Statutory Instruments
2000 No. 2314
INCOME TAX
The Personal Pension Schemes (Restriction on Discretion to Approve) (Establishment of Schemes under Trusts) Regulations 2000
Made
29th August 2000
Laid before the House of Commons
31st August 2000
Coming into force
1st October 2000
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 638A of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1. Section 638A was inserted by section 94(1) of the Finance Act 1998 (c. 36).
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