- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991
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Provisions as to transactions with scheme members and others
8.—(1) The description of provision specified in this regulation is a provision to the effect that the trustees of the scheme in their capacity as such shall not directly or indirectly purchase, sell or lease any asset—
(a)from or to a member of the scheme or a person connected with him, other than an employer in relation to the scheme or any company associated with that employer, or
(b)from or to an employer, or any company associated with that employer, except in accordance with paragraph (2).
(2) A purchase, sale or lease is in accordance with this paragraph only when it is made—
(a)after the trustees have obtained independent professional advice in writing, and
(b)in accordance with that advice.
(3) For the purpose of this regulation—
(a)a purchase by the trustees shall not be regarded as a purchase indirectly from a member of the scheme, or a person connected with him, if the purchase by the trustees took place three years or more after the sale by the member or person connected with him; and
(b)a sale by the trustees shall not be regarded as a sale indirectly to a member of the scheme, or a person connected with him, if the purchase by the member or person connected with him took place three years or more after the sale by the trustees.
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