[F1393AEmployer-financed retirement benefits schemeU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)In this Chapter “employer-financed retirement benefits scheme” means a scheme for the provision of benefits consisting of or including relevant benefits to or in respect of employees or former employees of an employer.
(2)But neither—
(a)a registered pension scheme, nor
(b)a section 615(3) scheme,
is an employer-financed retirement benefits scheme.
(3)“Section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.
(4)“Scheme” includes a deed, agreement, series of agreements, or other arrangements.]
Textual Amendments
F1Ss. 393-393B substituted for s. 393 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(3), 284(1) (with Sch. 36)