PART 13N.I.Non-UK Pension Schemes

46.  A pension scheme to which section 26 (quality requirement: UK personal pension schemes) does not apply, satisfies the quality requirement for the purposes of section 27 (quality requirement: other personal pension schemes) in relation to a jobholder—

(a)if the conditions in section 26(3) to (7) are satisfied, F1...

F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .