Regulation 21 Amendment of the 1997 Regulations
In Schedule 1—
(a)
omit the definition of “Approved pension scheme”;
(b)
in the definition of “club scheme” for “An approved superannuation scheme” substitute “A registered pension scheme”;
(c)
for the definition of “Personal pension scheme” substitute the following definition—
“
“Personal pension scheme” A personal pension scheme within the meaning of section 1 of the 1993 Act which is a registered pension scheme. ”
(d)
after the definition of “reckonable service” insert the following definition—
“
“Registered pension scheme” Construe in accordance with section 150 of the Finance Act 2004. ”
(e)
at the end of the definition of “Retirement lump sum” insert “and, (except in regulations E2, E6 and E6A) includes any supplementary retirement lump sum payable under regulation E6A.”;
(f)
at the end of the definition of “Retirement pension” insert “and (except in regulations E2, E5 and E6A) includes any supplementary retirement pension payable under regulation E 6A.”.