http://www.legislation.gov.uk/uksi/2000/2317/signature/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.
Greg PopeJim DowdTwo of the Lords Commissioners of Her Majesty’s Treasury