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The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991
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Statutory Instruments
1991 No. 1614
INCOME TAX
The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991
Made
15th July 1991
Laid before the House of Commons
15th July 1991
Coming into force
5th August 1991
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 591(6) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1; section 591(6) was amended by the Finance Act 1988 (c. 39), section 146 and Schedule 13, paragraph 6.
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