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Regulation 2 Exemption of non-European scheme from trust requirement

Original text. Later amendments are not shown.

For the purposes of section 253(5) of the Pensions Act 2004 (non-European scheme to be trust with UK-resident trustee) schemes of a prescribed description are—

(a)

a split approved scheme which has its main administration outside the EEA states; and

(b)

an unregistered occupational pension scheme which has its main administration outside the EEA states.