
1 
These Regulations may be cited as the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 1998 and shall come into force on 7th April 1998.
2 
In regulations 4 and 5—
 “the 1991 Regulations” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1998;
 “the 1998 Regulations” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) (Amendment) Regulations 1998.
3 
Regulations 4 and 5 specify descriptions of provisions for the purposes of subsection (2) of section 591A of the Income and Corporation Taxes Act 1988, each provision so specified being a provision of a required description within the meaning of subsection (5)(b) of that section.
4 
The description of provision specified in this regulation is the provision specified in regulation 5 of the 1991 Regulations as amended by regulations 6 and 7 of the 1998 Regulations.
5 
The description of provision specified in this regulation is the provision specified in regulation 9 of the 1991 Regulations as substituted by regulation 9 of the 1998 Regulations.
S. C. T. Matheson
C. W. Corlett
Two of the Commissioners of Inland Revenue
17th March 1998