The Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) (Amendment) Regulations 1993
These Regulations, which have effect as from 14th March 1989, amend the Retirement Benefits Schemes (Continuation of Rights of Members of Approved Schemes) Regulations 1990 (“the principal Regulations”).The principal Regulations prescribe the circumstances in which certain provisions in Part II of Schedule 6 to the Finance Act 1989 (“the Schedule”) (which modify the rules of retirement benefits schemes approved by the Commissioners of Inland Revenue before 27th July 1989), are disapplied or are applied with prescribed modifications.These Regulations prescribe further circumstances in which certain provisions of the Schedule are applied with prescribed modifications and also amend a provision of the principal Regulations.