- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (07/02/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 611A
Version Superseded: 27/07/1999
Alternative versions:
- 01/02/1991- Amendment
- 07/02/1994
Point in time - 27/07/1999- Amendment
- 06/04/2006- Amendment
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Point in time view as at 07/02/1994. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 611A is up to date with all changes known to be in force on or before 21 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1611A Definition of relevant statutory scheme. U.K.
(1)In this Chapter any reference to a “relevant statutory scheme” is a reference to a statutory scheme—
(a)established before 14th March 1989, or
(b)established on or after that date and entered in the register maintained by the Board for the purposes of this section.
(2)The Board shall maintain a register for the purposes of this section and shall enter in it the relevant particulars of any statutory scheme established on or after 14th March 1989 which is reported to the Board by the authority responsible for establishing it as a scheme the provisions of which correspond with those of an approved scheme.
(3)The reference in subsection (2) above to the relevant particulars, in relation to a scheme, is a reference to—
(a)the identity of the scheme,
(b)the date on which it was established,
(c)the authority responsible for establishing it, and
(d)the date on which that authority reported the scheme to the Board.
(4)Where the Board enter the relevant particulars of a scheme in the register maintained by them for the purposes of this section, they shall inform the authority responsible for establishing the scheme of the date of the entry.]
Textual Amendments
F1S. 611A inserted (14.3.1989) by Finance Act 1989 (c. 26), Sch. 6 paras. 15, 18(1)
Modifications etc. (not altering text)
C1 Definition employed for purposes of S.I. 1987 No.1749, regn.5(2), (“The Occupational Pension Schemes (Addditional Voluntary Contributions) Regulations 1987”—in Part III Vol.5).
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