387Meaning of “non-approved retirement benefits scheme”U.K.
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(1)In this Chapter “retirement benefits scheme” has the meaning given by section 611 of ICTA.
(2)For the purposes of this Chapter, a retirement benefits scheme is “non-approved” unless it is—
(a)an approved scheme,
(b)a relevant statutory scheme, or
(c)a scheme set up by a government outside the United Kingdom for the benefit of its employees or primarily for their benefit.
(3)In this section—
“approved scheme” has the meaning given by section 612(1) of ICTA, and
“relevant statutory scheme” has the meaning given by section 611A of ICTA.