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2. In regulation 3 of the Personal and Occupational Pension Schemes (Perpetuities) Regulations 1990 (occupational pension schemes prescribed for purposes of exemption from rule against perpetuities)(1) —
(a)in paragraph (3) after the word “fund” there shall be inserted the words “to which section 615(3) of the Taxes Act (fund established in connection with foreign trade or undertaking)(2) applies, or”;
(b)in paragraph (5) for the words from “Taxes Act” (where those words first occur) to “Taxes Act” (where they next occur) there shall be substituted the words “Taxes Act or a personal pension scheme (within the meaning of that Part) so approved for the purposes of Chapter IV of that Part; and where an application has been made for approval (in either such case)”; and
(c)in paragraph (6)—
(i)after the word “under” there shall be inserted the words “section 192(3) or”, and
(ii)after the words “purposes of” there shall be inserted the words “Chapter IV or, as the case may be,”.
S.I. 1990/1143; relevant amendments were made by S.I. 1994/1062.
See section 615(6) of the Income and Corporation Taxes Act 1988 (c. 1) (“the Taxes Act”).
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