# The Personal and Occupational Pension Schemes (Perpetuities) Regulations 1990, Regulation 4: Personal pension schemes to which section 163 of the Act applies


A personal pension scheme is a scheme to which section 163 of the Act applies at any time when the scheme, or a part of the scheme, is either—
(a) registered under section 153 of the Finance Act 2004; or
(b) to be treated as becoming a registered pension scheme under section 153(9) of the Finance Act 2004 in accordance with paragraph 1(1)(g) of Schedule 36 to that Act.

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Source: https://www.legislation.gov.uk/uksi/1990/1143/regulation/4 (the official version)
Page: https://openlegislation.uk/personal-and-occupational-pension-schemes-perpetuities-regulations-1990/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.