
1 
This Order may be cited as the Occupational Pension Schemes (Rate of Tax under Paragraph 2(2) of Part II of Schedule 5 to the Finance Act 1970) Order 1988 and shall come into force on 6th April 1988.
2 
The rate of tax under paragraph 2(2) of Part II of Schedule 5 to the Finance Act 1970 is increased from 10 per cent. to 20 per cent.
Tony Durant
David Lightbown
Two of the Lords Commissioners of Her Majesty’s Treasury
15th March 1988