This is a pension scheme established by, or under any enactment, approved by a relevant governmental or parliamentary person or body or specified by a order made by the Treasury (FA 2004, s. 150(3)). For these purposes, a relevant government or parliamentary body is:

a Minister of the Crown or a government department;

the Scottish Parliament or Scottish Parliamentary Corporate Body or a member of the Scottish Executive;

the National Assembly for Wales; or

the Northern Ireland Assembly, the Northern Ireland Assembly Commission, a Northern Ireland Minister, the head of a Northern Ireland department or a Northern Ireland department

(FA 2004, s. 150(4)).

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