# Pensions Act 2008, Section 16: Qualifying schemes

Extent: E+W+S

(1) A pension scheme is a qualifying scheme in relation to a jobholder (J) if—
(a) the scheme is an occupational pension scheme or a personal pension scheme,
(b) the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and
(c) while J is an active member, the scheme satisfies the quality requirement in relation to J.
(2) The Secretary of State may by regulations provide that subsection (1)(b) does not apply in relation to a scheme to which section 25 or 27 applies, if prescribed requirements are satisfied.
(3) The Secretary of State may by regulations provide that a scheme is not a qualifying scheme in relation to J if—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(aa) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ab) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount, or
(c) the scheme provides for average salary benefits to be provided to or in respect of J and contains prescribed features.
(3A) See also paragraphs 1(4) and 2(4) of Schedule 18 to the Pensions Act 2014, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2008/30/section/16 (the official version)
Page: https://openlegislation.uk/pensions-act-2008/section-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.