Related Commentary  Related HMRC Manuals

150(1)  In this Part “pension scheme”  means a scheme or other arrangements, comprised in one or more instruments or agreements, having or capable of having effect so as to provide benefits to or in respect of persons–

(a)on retirement,

(b)on death,

(c)on having reached a particular age,

(d)on the onset of serious ill-health or incapacity, or

(e)in similar circumstances.

150(2)  A pension scheme is a registered pension scheme for the purposes of this Part at any time if it is at that time registered under Chapter 2.

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