# The Finance Act 2004 (Specified Pension Schemes) Order 2019, Article 2: Specified “pension schemes” under section 150(3)(c) of the Finance Act 2004


(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.

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Source: https://www.legislation.gov.uk/uksi/2019/1425/article/2 (the official version)
Page: https://openlegislation.uk/finance-act-2004-specified-pension-schemes-order-2019/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.