http://www.legislation.gov.uk/uksi/1998/728/introduction/made

The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998

Income tax

Income

Insurance

Trustees

Pensions

King's Printer of Acts of Parliament

2016-01-21

INCOME TAX

These Regulations make various amendments to the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991 (S.I. 1991/1614) (“the principal Regulations”) which impose restrictions on the Board of Inland Revenue’s discretion to approve under section 591 of the Income and Corporation Taxes Act 1988 retirement benefits schemes that are small self-administered schemes.