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2. For the purposes of Chapter II of Part IVA of the Act(1) (requirements relating to pension credit benefit—transfer values) and these Regulations, an occupational pension scheme is salary related if it is not a money purchase scheme and it is not a scheme—
(a)the only benefits provided by which (other than money purchase benefits) are death benefits, and
(b)under the provisions of which no member has accrued rights (other than rights to money purchase benefits).
Part IVA is inserted by Article 34 of the Welfare Reform and Pensions (Northern Ireland) Order 1999
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