Regulation 3 Prescription of certain stakeholder pension schemes as personal pension schemesI1

Northern Ireland

A stakeholder pension scheme—

(a)

which is established under a trust;

(b)

the provisions of which do not require the employer of any member of the scheme to make contributions to the scheme, and

(c)

which would (apart from this regulation) be an occupational pension scheme,

shall be treated for all purposes as a personal pension scheme.

Annotations