介绍性文本1.引证、生效及生效2.解释3.在订明的情况下对附表10作出订明的修改4.就简化的设定提存计划而对附表10作出的修改5.就中等收入计划的成员而对附表10作出的修改6.就附表10作出的修改非中等收入者的社员计划只提供一次整笔退休金7.就非中等收入者的社员而修订附表10提供一次整笔退休金的计划，而非藉减少一部分退休金而修订附表8.就非中等收入者的社员而修订附表101988年税法附表23第2、3、4和6段不适用于谁

Introductory Text1.Citation, commencement and effect2.Interpretation3.Prescribed modifications of Schedule 10 in prescribed circumstances4.Modifications of Schedule 10 in relation to simplified defined contribution schemes5.Modifications of Schedule 10 as regards members of schemes who are moderate earners6.Modifications of Schedule 10 as regards members who are not moderate earners—schemes providing lump sum retirement benefits only7.Modifications of Schedule 10 as regards members who are not moderate earners—schemes providing lump sums otherwise than by the commutation of a part of a pension8.Modifications of Schedule 10 as regards members of schemes who are not moderate earners and to whom paragraphs 2, 3, 4 and 6 of Schedule 23 to the Taxes Acts 1988 do not applySignatureExplanatory Note