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Regulation 21 Amendment of the 1998 Regulations

Original text. Later amendments are not shown.

In Schedule 1—

(a)

omit the definition of “Approved superannuation 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 definitions—

  • ““Registered pension scheme” Construe in accordance with section 150(2) of the Finance Act 2004”