- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/03/1992)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 650
Version Superseded: 31/07/1998
Alternative versions:
- 01/02/1991- Amendment
- 06/03/1992
Point in time - 31/07/1998- Amendment
- 06/04/2006- Amendment
Status:
Point in time view as at 06/03/1992. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 650 is up to date with all changes known to be in force on or before 13 November 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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650 Withdrawal of approval.U.K.
M1(1)If in the opinion of the Board the facts concerning an approved personal pension scheme or its administration or arrangements made in accordance with it do not warrant the continuance of their approval of the scheme, they may at any time by notice given to the scheme administrator withdraw their approval of the scheme.
(2)If in the opinion of the Board the facts concerning any approved personal pension arrangements do not warrant the continuance of their approval in relation to the arrangements, they may at any time by notice given to the individual who made them and to the scheme administrator withdraw their approval in relation to the arrangements.
(3)Without prejudice to the generality of subsection (2) above, the Board may withdraw their approval in relation to any personal pension arrangements if they are of the opinion that securing the provision of benefits under the arrangements was not the sole purpose of the individual in making them.
(4)A notice under subsection (1) or (2) above shall state the grounds on which, and the date from which, approval is withdrawn.
(5)The Board may not withdraw their approval from a date earlier than the date when the facts were first such that they did not warrant the continuance of their approval (so, however, that in a case within subsection (3) above their approval may be withdrawn from the day the arrangements in question were made).
Marginal Citations
M1Source-1987 (No.2) s.43
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