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Regulation 4 Prescribed cases

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The prescribed cases are cases where a retirement benefits scheme (“scheme”) is —

(a)

one to which the employer of a scheme member is not a contributor and which provides benefits in addition to those provided by a scheme to which he is a contributor; and

(b)

an “exempt approved scheme” within the meaning of section 21(1).