# The Pensions (Northern Ireland) Order 2005, Article 260: Power to prescribe conditions by reference to Inland Revenue approval


In section 5 of the Pension Schemes Act (requirements for certification of schemes: general), after subsection (5) insert—
“(5A) Regulations about pension schemes made under this Chapter may contain provisions framed by reference to whether or not a scheme—
(a) is approved under Chapter 1 (retirement benefit schemes) of Part XIV of the Income and Corporation Taxes Act 1988, or is a relevant statutory scheme within the meaning of that Chapter, or
(b) is approved under Chapter 4 (personal pension schemes) of that Part.”.

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Source: https://www.legislation.gov.uk/ukdsi/2005/0110490924/article/260 (the official version)
Page: https://openlegislation.uk/draft-pensions-northern-ireland-order-2005/article-260
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.