# The Occupational Pension Schemes (Trust and Retirement Benefits Exemption) Regulations 2005, Regulation 2: Exemption from trust requirement


An occupational pension scheme which is—
(a) a public service pension scheme;
(b) an occupational pension scheme with fewer than two members; or
(c) an occupational pension scheme which—
(i) has fewer than 100 members;
(ii) provides relevant benefits; and
(iii) is neither—
(aa) an approved scheme;
(bb) a relevant statutory scheme; nor
(cc) a registered scheme;
is a scheme of a prescribed description for the purposes of section 252(4) of the 2004 Act (UK-based scheme to be trust with effective rules).

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Source: https://www.legislation.gov.uk/uksi/2005/2360/regulation/2 (the official version)
Page: https://openlegislation.uk/occupational-pension-schemes-trust-and-retirement-benefits-exemption-regulations-2005/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.