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Article 2 Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004

Original text. Later amendments are not shown.

(1)

A pension scheme that meets the condition of paragraph (2) is specified as a public service pension scheme for the purposes of section 150(3)(c) of the Finance Act 2004.

(2)

The pension scheme is established by or under any enactment—

(a)

of a country or territory other than the United Kingdom, or

(b)

of any political subdivision of that country or territory.