- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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2.—(1) Subject to paragraphs (2) and (3), and regulations 6(2), 7(2) and 8, these Regulations apply in relation to a scheme which—
(a)is, or was formerly, a tax-approved scheme (or in respect of which an application for tax approval has been made which has not been determined); or
(b)is a public service pension scheme.
(2) These Regulations do not apply to a scheme—
(a)whose members are fewer than 2;
(b)which provides benefits only in the event of the death of a person who is, immediately before his death, employed in relevant employment; or
(c)unless—
(i)it is established in the United Kingdom; or
(ii)it has one or more trustees resident in the United Kingdom.
(3) Regulations 3 to 7 shall not apply to a scheme established by the Salvation Army Act 1963(1).
(4) These Regulations do not impose on the trustees of a scheme any duty in relation to—
(a)any member or prospective member if no person who employs him in relevant employment has informed the trustees that he is a member or prospective member;
(b)an independent trade union recognised to any extent for the purposes of collective bargaining in relation to members and prospective members of the scheme if no person who employs any such member or prospective member in relevant employment has informed the trustees that the trade union is so recognised; or
(c)any member where all members are trustees.
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