Income and Corporation Taxes Act 1988

4(1)The requirements which may be specified under section 326(3)(b), (4)(b) or (5)(b) are such requirements as the Treasury think fit.

(2)In particular, the requirements may relate to—

(a)the descriptions of individuals who may enter into contracts under a scheme;

(b)the contributions to be paid by individuals;

(c)the sums to be paid or repaid to individuals.

(3)The requirements which may be specified under any of the relevant provisions may be different from those specified under any of the other relevant provisions; and the relevant provisions are section 326(3)(b), (4)(b) and (5)(b).