SCHEDULES
F1F1F2SCHEDULE 23ZA
Sch. 23ZA inserted (28.7.2000) by Finance Act 2000 (c. 17), s. 61, Sch. 13 para. 27 (with Sch. 13 paras. 28, 29)
Eligible schemes
2
1
This Schedule applies to any retirement benefits scheme which is for the time being approved under Chapter I of Part XIV.
2
Sub-paragraph (1) above is subject to the following provisions of this paragraph.
3
This Schedule applies to a retirement benefits scheme only if—
a
b
c
any documents relating to the scheme which are prescribed under section 631(1) are such that, subject to approval under paragraph 3 below, the scheme is capable of being an approved personal pension scheme for the purposes of Chapter IV of Part XIV as from the date of the change; and
d
such other conditions as may be prescribed are satisfied in the case of the scheme.
4
Any retirement benefits scheme to which this Schedule applies is referred to in this Schedule as an “eligible scheme".
Sch. 23ZA repealed (6.4.2006) by Finance Act 2004 (c. 12), Sch. 42 Pt. 3, Note (with Sch. 36)