The Personal Pension Schemes (Provisional Approval) Regulations 1987
Section 19 of the Finance (No. 2) Act 1987 gives the Commissioners of Inland Revenue power on application to them to approve personal pension schemes established under Chapter II of Part I of that Act, and section 56(2) provides that the Commissioners may by regulations make provisions for the provisional approval of such schemes where applications are made before 1st August 1989 notwithstanding that the Commissioners have not satisfied themselves that the schemes comply with sections 20 to 30 of the Act.