Regulation 29 Schemes which cannot be certified under section 9(2B) of the 1993 Act.
For the purposes of section 9(2B)(d) of the 1993 Act (prescribed class or description of schemes which may not be salary-related contracted-out schemes) the prescribed schemes are—
F1(a)
a scheme which is not registered under section 153 of the Finance Act 2004, unless it is, or was formerly, a relevant statutory scheme.
(b)
a money purchase scheme.
Annotations
Textual amendments
- F1
Reg. 29(a) substituted (6.4.2006) by The Taxation of Pension Schemes (Consequential Amendments of Occupational and Personal Pension Schemes Legislation) Order 2006 (S.I. 2006/744) , arts. 1 , 8(7)