- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/1994)
- Gwreiddiol (Fel y'i Deddfwyd)
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Income and Corporation Taxes Act 1988, Cross Heading: Preliminary is up to date with all changes known to be in force on or before 17 September 2024. 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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M1In this Chapter—
“approved”—
in relation to a scheme, means approved by the Board under this Chapter; and
in relation to arrangements, means made in accordance with a scheme which is for the time being, and was when the arrangements were made, an approved scheme;
but does not refer to cases in which approval has been withdrawn;
“authorised insurance company” means either—
a person authorised under section 3 or 4 of the M2Insurance Companies Act 1982 to carry on long term business and acting through a branch or office in the United Kingdom; or
[F1(b)a friendly society within the meaning of the Friendly Societies Act 1992 (including any society that by virtue of section 96(2) of that Act is to be treated as a registered friendly society within the meaning of that Act);]
“member”, in relation to a personal pension scheme, means an individual who makes arrangements in accordance with the scheme;
“personal pension arrangements” means arrangements made by an individual in accordance with a personal pension scheme;
“personal pension scheme” means a scheme whose sole purpose is the provision of annuities or lump sums under arrangements made by individuals in accordance with the scheme;
“scheme administrator” means the person referred to in section 638(1).
[F2and references to an employee or to an employer include references to the holder of an office or to the person under whom an office is held.]
Textual Amendments
F1Words in s. 630 para.(b) of the definition of “authorised insurance company” substituted (19.2.1993) by Finance (No. 2) Act 1992 (c. 48), s. 56, Sch. 9 para.17; S.I. 1993/236, art.2
F21988(F) s.55(1)—from 1July 1988.
Marginal Citations
M1Source-1987 (No.2) s.18
M3(1)An application to the Board for their approval of a personal pension scheme shall be in such form, shall contain such information, and shall be accompanied by such documents, in such form, as the Board may prescribe.
(2)The Board may at their discretion grant or refuse an application for approval of a personal pension scheme, but their discretion shall be subject to the restrictions set out in sections 632 to 638.
(3)The Board shall give notice to the applicant of the grant or refusal of an application; and in the case of a refusal the notice shall state the grounds for the refusal.
(4)If an amendment is made to an approved scheme without being approved by the Board, their approval of the scheme shall cease to have effect.
Modifications etc. (not altering text)
C1 See S.I. 1987 No.1765 (in Part III Vol.5)for regulations governing the provisional approval of schemes where application is made before 10August 1989.
Marginal Citations
M3Source-1987 (No.2) s.19
Yn ddilys o 28/07/2000
Schedule 23ZA to this Act (which makes provision for or in connection with the conversion of certain retirement benefits schemes approved under Chapter I of this Part into personal pension schemes approved under this Chapter) shall have effect.]
Textual Amendments
F3S. 631A inserted (28.7.2000) by Finance Act 2000 (c. 17), Sch. 13 para. 7 (with Sch. 13 Pt. 2)
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