The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 2000
The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991 (“the 1991 Regulations ”) and the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993 (“the 1993 Regulations ”) restrict the Board of Inland Revenue’s discretion to approve retirement benefits schemes under section 591 of the Income and Corporation Taxes Act 1988 (“the Taxes Act”).