
1 
These Regulations may be cited as the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Excepted Provisions) Regulations 2000 and shall come into force on 10th May 2000 immediately after the coming into force of the 2000 Regulations and the second 2000 Regulations.
2 
In these Regulations—
 “the 1991 Regulations” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991;
 “the 1993 Regulations” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) Regulations 1993;
 “the 2000 Regulations” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Scheems) (Amendment) Regulations 2000;
 “the second 2000 Regulations” means the Retirement Benefits Schemes (Restriction on Discretion to Approve) (Additional Voluntary Contributions) (Amendment) Regulations 2000
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 descriptionw ithin the meaning of subsection (5)9b) of tht section.
4 
The description of provision specified in this regulation consists of the provisions specified in regulations 4 to 9 of the 1991 Regulations, read together with paragraph (1) of regulation 2 of the 1991 Regulations as that paragraph is amended by regulation 2 of the 2000 Regulations.
5 
The description of provision specified in this regulation consists of—
(a) the provisions specified in regulation 5 of the 1993 Regulations as amended by regulation 3 of the second 2000 Regulations; and
(b) the provisions specified in regulations 4 and 5 of the 1993 Regulations, readd together with regulation 6 of the 1993 Regulations as that regulation is amended by regulation 4 of the second 2000 Regulations.
Nick Montagu
Tim Flesher
Two of the Commissioners of Inland Revenue
14th April 2000