Income and Corporation Taxes Act 1988

Valid from 28/07/2000

1(1)In this Schedule—

  • the date of the change” shall be construed in accordance with paragraph 3(2) below;

  • eligible scheme” shall be construed in accordance with paragraph 2(4) below;

  • the personal pension provisions of this Act” means this Schedule and the other provisions of Chapter IV of Part XIV;

  • prescribed” (except in paragraph 2(3)(c)) means specified in, or determined in accordance with, regulations;

  • regulations” means regulations made by the Board.

(2)Any power conferred by this Schedule to make regulations includes power to make different provision for different cases or different purposes.