Section 21 Definition of “relevant multi-employer scheme”

in paragraph (2) after the definition of “relevant benefits” insert—

““relevant multi-employer scheme” means a relevant scheme in relation to which some or all of the participating employers are not connected employers, or which is promoted as a scheme where participating employers need not be connected employers, except where—

1. (a)

   the scheme has distinct sections relating to employers which are not connected employers and each of those sections is governed by different trustees or managers (or, where the scheme does not currently have participating employers which are not connected employers, it shall have such sections when there are participating employers which are not connected employers);

2. (b)

   the scheme is established under section 67 of the Pensions Act 2008 M1; or

3. (c)

   the scheme is established by or under a statutory provision, other than a scheme referred to in paragraph (b).”;

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