Section 274ZA Schemes treated as occupational pension schemes

(1)

F1This Part applies in relation to a pension scheme that—

(a)

is established under section 67 of the Pensions Act 2008, and

(b)

is not an occupational pension scheme,

as it applies in relation to an occupational pension scheme.

(2)

This Part applies in relation to a pension scheme that—

(a)

is a Master Trust scheme, and

(b)

is not an occupational pension scheme,

as it applies in relation to an occupational pension scheme.

(3)

F3This Part applies in relation to a pension scheme that—

(a)

is a collective money purchase scheme, and

(b)

is not an occupational pension scheme,

as it applies in relation to an occupational pension scheme.

Annotations

F1: S. 274B and cross-heading inserted (15.3.2018) by virtue of Finance Act 2018 (c. 3), Sch. 3 paras. 1(5), 2(3) (with Sch. 3 para. 4)
F2: S. 274B renumbered as s. 274ZA (11.7.2023) by Finance (No. 2) Act 2023 (c. 30), s. 348(1)(c)(3)
F3: S. 274ZA(3) inserted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(6)(b)
F4: S. 274ZA heading substituted (18.3.2026) by Finance Act 2026 (c. 11), s. 60(6)(a)