(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
The Income and Corporation Taxes Act 1988 consolidated into
one volume previous enactments relating to income tax and
corporation tax. It came into force for 1988/89 and subsequent
years of assessment and for companies' accounting periods after 5
April 1988. We do not approve occupational schemes under the
Finance Act 1970 any longer but do so under Chapter 1 Part XIV
Income and Corporation Taxes Act 1988.
