Income and Corporation Taxes Act 1988 (c. 1)

SCHEDULES

Valid from 28/07/2000

SCHEDULE 23ZA U.K. Conversion of certain approved retirement benefits schemes

Scheme rules to allow changes for purpose of conversion U.K.

6 An approved retirement benefits scheme shall be taken to include provisions allowing the making of changes to any provisions of the scheme for the purpose of enabling the scheme to become an eligible scheme, notwithstanding anything to the contrary in any provision of the scheme.