Section 393A Employer-financed retirement benefits schemeF1
(1)
In this Chapter “employer-financed retirement benefits scheme” means a scheme for the provision of benefits consisting of or including relevant benefits to or in respect of employees or former employees of an employer.
(2)
But neither—
(a)
a registered pension scheme, nor
(b)
a section 615(3) scheme,
is an employer-financed retirement benefits scheme.
(3)
“Section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.
(4)
“Scheme” includes a deed, agreement, series of agreements, or other arrangements.
Annotations
Textual amendments
- F1
Ss. 393-393B substituted for s. 393 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(3), 284(1) (with Sch. 36)
Notes on Chapter 2
Textual amendments
- F1
Words in Pt. 6 Ch. 2 heading substituted (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(2), 284(1) (with Sch. 36)