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Income and Corporation Taxes Act 1988
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Changes over time for: Section 631
Version Superseded: 28/07/2000
Alternative versions:
- 01/02/1991- Amendment
- 31/07/1998- Amendment
- 15/02/1999
Point in time - 28/07/2000- Amendment
- 06/04/2006- Amendment
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Point in time view as at 15/02/1999. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 631 is up to date with all changes known to be in force on or before 19 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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631 Approval of schemes.U.K.
M1(1)An application to the Board for their approval of a personal pension scheme shall be in such form, shall contain such information, and shall be accompanied by such documents, in such form, as the Board may prescribe.
(2)The Board may at their discretion grant or refuse an application for approval of a personal pension scheme, but their discretion shall be subject to the restrictions set out in sections 632 to [F1638A].
(3)The Board shall give notice to the applicant of the grant or refusal of an application; and in the case of a refusal the notice shall state the grounds for the refusal.
(4)If an amendment is made to an approved scheme without being approved by the Board, their approval of the scheme shall cease to have effect.
Textual Amendments
F1Words in s. 631(2) substituted (31.7.1998) by Finance Act 1998 (c. 36), s. 94(2)
Modifications etc. (not altering text)
C1 See S.I. 1987 No.1765 (in Part III Vol.5)for regulations governing the provisional approval of schemes where application is made before 10August 1989.
Marginal Citations
M1Source-1987 (No.2) s.19
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