The Occupational Pension Schemes (Transitional Provisions) (Amendment) Regulations 1993
These Regulations amend the Occupational Pension Schemes (Transitional Provi—sions) Regulations 1988 (S.I. 1988/1436) (“the principal Regulations”). The principal Regulations provide, amongst other matters, for the disapplication and modification of provisions contained in Schedule 23 to the Income and Corporation Taxes Act 1988 (“the Schedule”) (occupational pension schemes approved before 23rd July 1987) in the circumstances prescribed in those Regulations.