http://www.legislation.gov.uk/uksi/2000/2317/contents/made

The Personal Pension Schemes (Establishment of Schemes) Order 2000

Income tax

Tax

Personal pensions

Pensions

Personal finance

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

Section 632(1) of the Income and Corporation Taxes Act 1988 provides that the Commissioners of Inland Revenue shall not approve a personal pension scheme established by any person other than those mentioned in that sub-section. Section 632(4) provides that the Treasury may by Order amend that section.