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The Occupational Pension Schemes (Pensions Compensation Provisions) Regulations (Northern Ireland) 1997

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Partially approved schemes

9.  Where a scheme is not an approved scheme but contains a section which, by virtue of section 611(3) of the Taxes Act 1988 (retirement benefit schemes), is treated by the Commissioners of Inland Revenue as an approved scheme, the compensation provisions and these Regulations shall apply to that section as if it were a separate scheme.

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