# Finance Act 2004, Section 274ZA: Schemes treated as occupational pension schemes


(1) This 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) This 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.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/274B (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-274B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.