UK Statutory Instrument 1991 United Kingdom

The Retirement Benefits Schemes (Restriction on Discretion to Approve) (Small Self-administered Schemes) Regulations 1991

View on legislation.gov.uk (opens in a new tab) Ask Guv about this Act

At a glance

What's here

3 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.005

Provisions as to investments

  • Trustees must not hold prohibited investments in small self-administered schemes
s.008

Provisions as to transactions with scheme members and others

  • Get independent professional advice before asset deals with members or employers
s.009

Provisions as to pensioneer trustees

  • Appoint a pensioneer trustee and notify HMRC of changes
Browse 8 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.003

Restrictions on

s.004

Provisions as to borrowing

s.006

Provisions as to lending and the acquisition of shares

s.007

(1) The description of provision specified in this regulation is...

s.010

Provisions as to furnishing of information and documents

s.011

Schemes awaiting approval

Explore more

Browse legislation

Find other UK business legislation with related guidance.