This document establishes the legal framework and specific requirements for the modification of occupational pension schemes within the United Kingdom as of 1990. The text serves as a formal statutory instrument, providing the regulatory parameters that trustees and employers must adhere to when altering pension scheme rules. It functions as a primary legal source for understanding the administrative obligations and constraints placed on pension providers during this period.

Legal professionals and pension administrators utilize this text as a foundational reference for historical compliance and regulatory interpretation. Experts note that the document is highly technical and requires a background in UK pension law to interpret effectively.