The Personal and Occupational Pension Schemes (Tax Approval and Miscellaneous Provisions) Regulations 1988
These Regulations are all made under provisions of the Social Security Act 1986 (“the 1986 Act”) or provisions inserted into the Social Security Pensions Act 1975 (“the 1975 Act”) by the 1986 Act; and are made before the end of a period of 12 months from the commencement of those provisions. Consequently, by virtue of section 61(5) of the 1986 Act, the provisions of section 61(2) and (3) of the 1975 Act (as amended by paragraph 94 of Schedule 10 to the 1986 Act) which require reference to the Occupational Pensions Board of, and a report by the Board on, proposals to make regulations for certain purposes of both Acts do not apply to them.