Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2

S. 1(1): s. 1 renumbered as s. 1(1) (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 239(2), 322(1) (with s. 313); S.I. 2005/1720, art. 2(7)(a)(b)(i)(ii)

Words in s. 1(1) substituted (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 239(3), 322(1) (with s. 313); S.I. 2005/1720, art. 2(7)(a)(b)(i)(ii)

Words in s. 1(1) substituted (26.11.2007) by The Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014), regs. 1, 2, Sch. para. 1(a)

Words in s. 1(1) repealed (retrospective to 6.4.2007) by Finance Act 2007 (c. 11), Sch. 20 paras. 23(1), 24(1), Sch. 27 Pt. 3(2)

Words in s. 1 inserted (1.7.1999) by The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820), Sch. 2 para. 113(a) (with art. 5); S.I. 1998/3178, art. 3

Words in s. 1 inserted (1.7.1999) by The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820), Sch. 2 para. 113(b) (with art. 5); S.I. 1998/3178, art. 3

S. 1(2)-(6) inserted (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by Pensions Act 2004 (c. 35), ss. 239(4), 322(1) (with s. 313); S.I. 2005/1720, art. 2(7)(a)(b)(i)(ii)

http://www.legislation.gov.uk/ukpga/1993/48/section/1/2021-05-31Pension Schemes Act 1993An Act to consolidate certain enactments relating to pension schemes with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.texttext/xmlenStatute Law Database2024-05-17Expert Participation2021-05-31Part I Preliminary
1 Categories of pension schemes.(1)

In this Act, unless the context otherwise requires—

occupational pension scheme” means a pension scheme—

(a)

that—

(i)

for the purpose of providing benefits to, or in respect of, people with service in employments of a description, or

(ii)

for that purpose and also for the purpose of providing benefits to, or in respect of, other people,

is established by, or by persons who include, a person to whom subsection (2) applies when the scheme is established or (as the case may be) to whom that subsection would have applied when the scheme was established had that subsection then been in force, and

(b)

that has its main administration in the United Kingdom or outside the EEA states,

or a pension scheme that is prescribed or is of a prescribed description;

personal pension scheme” means a pension scheme that—

(a)

is not an occupational pension scheme, and

(b)

is established by a person within ... section 154(1) of the Finance Act 2004;

public service pension scheme” means an occupational pension scheme established by or under an enactment or the Royal prerogative or a Royal charter, being a scheme—

(a)

all the particulars of which are set out in, or in a legislative instrument made under, an enactment, Royal warrant or charter, or

(b)

which cannot come into force, or be amended, without the scheme or amendment being approved by a Minister of the Crown or government department or by the Scottish Ministers,

and includes any occupational pension scheme established, with the concurrence of the Treasury, by or with the approval of any Minister of the Crown or established by or with the approval of the Scottish Ministers and any occupational pension scheme prescribed by regulations made by the Secretary of State and the Treasury jointly as being a scheme which ought in their opinion to be treated as a public service pension scheme for the purposes of this Act.

(2)

This subsection applies—

(a)

where people in employments of the description concerned are employed by someone, to a person who employs such people,

(b)

to a person in an employment of that description, and

(c)

to a person representing interests of a description framed so as to include—

(i)

interests of persons who employ people in employments of the description mentioned in paragraph (a), or

(ii)

interests of people in employments of that description.

(3)

For the purposes of subsection (2), if a person is in an employment of the description concerned by reason of holding an office (including an elective office) and is entitled to remuneration for holding it, the person responsible for paying the remuneration shall be taken to employ the office-holder.

(4)

In the definition in subsection (1) of “occupational pension scheme”, the reference to a description includes a description framed by reference to an employment being of any of two or more kinds.

(5)

In subsection (1) “pension scheme” (except in the phrases “occupational pension scheme”, “personal pension scheme” and “public service pension scheme”) means a scheme or other arrangements, comprised in one or more instruments or agreements, having or capable of having effect so as to provide benefits to or in respect of people—

(a)

on retirement,

(b)

on having reached a particular age, or

(c)

on termination of service in an employment.

(6)

The power of the Treasury under section 154(4) of the Finance Act 2004 (power to amend sections 154 and 155) includes power consequentially to amend—

(a)

paragraph (a) of the definition in subsection (1) of “personal pension scheme”, and

(b)

any provision in force in Northern Ireland corresponding to that paragraph.

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<p>
Ss. 1-187 in force at 7.2.1994 by
<ref eId="cxd5wr0p3-00008" href="http://www.legislation.gov.uk/id/uksi/1994/86">S.I. 1994/86</ref>
,
<ref eId="cxd5wr0p3-00009" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1994/86/article/2">art. 2</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-9717566372628e41ce8585f363204ffe" marker="F1">
<p>
<ref eId="cp87lmne4-00851" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/1/1">S. 1(1)</ref>
: s. 1 renumbered as s. 1(1) (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="cp87lmne4-00852" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cp87lmne4-00853" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/239/2">ss. 239(2)</ref>
,
<ref eId="cp87lmne4-00854" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</ref>
(with
<ref eId="cp87lmne4-00855" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</ref>
);
<ref eId="cp87lmne4-00856" href="http://www.legislation.gov.uk/id/uksi/2005/1720">S.I. 2005/1720</ref>
,
<ref eId="cp87lmne4-00857" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/a">art. 2(7)(a)</ref>
<ref eId="cp87lmne4-00858" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/b/i">(b)(i)</ref>
<ref eId="cp87lmne4-00859" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/b/ii">(ii)</ref>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-c0ba7ae90a1d8a49be7b2d1b12915de9" marker="F2">
<p>
Words in
<ref eId="cp87lmne4-00865" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/1/1">s. 1(1)</ref>
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<ref eId="cp87lmne4-00866" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cp87lmne4-00867" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/239/3">ss. 239(3)</ref>
,
<ref eId="cp87lmne4-00868" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</ref>
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<ref eId="cp87lmne4-00869" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</ref>
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<ref eId="cp87lmne4-00870" href="http://www.legislation.gov.uk/id/uksi/2005/1720">S.I. 2005/1720</ref>
,
<ref eId="cp87lmne4-00871" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/a">art. 2(7)(a)</ref>
<ref eId="cp87lmne4-00872" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/b/i">(b)(i)</ref>
<ref eId="cp87lmne4-00873" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/b/ii">(ii)</ref>
</p>
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<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-ab74af4f28316afd50a9e821a5094783" marker="F3">
<p>
Words in
<ref eId="cpxx1jvq4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/1/1">s. 1(1)</ref>
substituted (26.11.2007) by
<ref eId="cpxx1jvq4-00008" href="http://www.legislation.gov.uk/id/uksi/2007/3014">The Occupational Pension Schemes (EEA States) Regulations 2007 (S.I. 2007/3014)</ref>
,
<ref eId="cpxx1jvq4-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/3014/regulation/1">regs. 1</ref>
,
<ref eId="cpxx1jvq4-00010" class="subref" href="http://www.legislation.gov.uk/id/uksi/2007/3014/regulation/2">2</ref>
,
<ref eId="cpxx1jvq4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/2007/3014/schedule/paragraph/1/a">Sch. para. 1(a)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-5264287076bbb0f6e2ca8196ff6b97e9" marker="F4">
<p>
Words in
<ref eId="cpwj49ef4-00007" class="subref" href="http://www.legislation.gov.uk/id/ukpga/1993/48/section/1/1">s. 1(1)</ref>
repealed (retrospective to 6.4.2007) by
<ref eId="cpwj49ef4-00008" href="http://www.legislation.gov.uk/id/ukpga/2007/11">Finance Act 2007 (c. 11)</ref>
,
<ref eId="cpwj49ef4-00009" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/20/paragraph/23/1">Sch. 20 paras. 23(1)</ref>
,
<ref eId="cpwj49ef4-00010" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/20/paragraph/24/1">24(1)</ref>
,
<ref eId="cpwj49ef4-00011" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2007/11/schedule/27/part/3/2">Sch. 27 Pt. 3(2)</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-cc2f57749644097ce575fbe2ad9f639c" marker="F5">
<p>
Words in s. 1 inserted (1.7.1999) by
<ref eId="cb4til1b4-00007" href="http://www.legislation.gov.uk/id/uksi/1999/1820">The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820)</ref>
,
<ref eId="cb4til1b4-00008" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1820/schedule/2/paragraph/113/a">Sch. 2 para. 113(a)</ref>
(with
<ref eId="cb4til1b4-00009" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1820/article/5">art. 5</ref>
);
<ref eId="cb4til1b4-00010" href="http://www.legislation.gov.uk/id/uksi/1998/3178">S.I. 1998/3178</ref>
,
<ref eId="cb4til1b4-00011" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/3178/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-633eb363143cac77bf6ca8128978e810" marker="F6">
<p>
Words in s. 1 inserted (1.7.1999) by
<ref eId="cb4til1b4-00018" href="http://www.legislation.gov.uk/id/uksi/1999/1820">The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 (S.I. 1999/1820)</ref>
,
<ref eId="cb4til1b4-00019" class="subref operative" href="http://www.legislation.gov.uk/id/uksi/1999/1820/schedule/2/paragraph/113/b">Sch. 2 para. 113(b)</ref>
(with
<ref eId="cb4til1b4-00020" class="subref" href="http://www.legislation.gov.uk/id/uksi/1999/1820/article/5">art. 5</ref>
);
<ref eId="cb4til1b4-00021" href="http://www.legislation.gov.uk/id/uksi/1998/3178">S.I. 1998/3178</ref>
,
<ref eId="cb4til1b4-00022" class="subref" href="http://www.legislation.gov.uk/id/uksi/1998/3178/article/3">art. 3</ref>
</p>
</note>
<note ukl:Name="Commentary" ukl:Type="F" class="commentary F" eId="key-a560e1527913654eecdf0637425db2e2" marker="F7">
<p>
<rref eId="cp87lmne4-00018" class="subref" from="http://www.legislation.gov.uk/id/ukpga/1993/48/section/1/2" upTo="http://www.legislation.gov.uk/id/ukpga/1993/48/section/1/6">S. 1(2)-(6)</rref>
inserted (1.7.2005 for specified purposes, 22.9.2005 for specified purposes, 6.4.2006 in so far as not already in force) by
<ref eId="cp87lmne4-00019" href="http://www.legislation.gov.uk/id/ukpga/2004/35">Pensions Act 2004 (c. 35)</ref>
,
<ref eId="cp87lmne4-00020" class="subref operative" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/239/4">ss. 239(4)</ref>
,
<ref eId="cp87lmne4-00021" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/322/1">322(1)</ref>
(with
<ref eId="cp87lmne4-00022" class="subref" href="http://www.legislation.gov.uk/id/ukpga/2004/35/section/313">s. 313</ref>
);
<ref eId="cp87lmne4-00023" href="http://www.legislation.gov.uk/id/uksi/2005/1720">S.I. 2005/1720</ref>
,
<ref eId="cp87lmne4-00024" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/a">art. 2(7)(a)</ref>
<ref eId="cp87lmne4-00025" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/b/i">(b)(i)</ref>
<ref eId="cp87lmne4-00026" class="subref" href="http://www.legislation.gov.uk/id/uksi/2005/1720/article/2/7/b/ii">(ii)</ref>
</p>
</note>
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<body eId="body">
<part eId="part-I">
<num>Part I</num>
<heading> Preliminary</heading>
<section eId="section-1" uk:target="true">
<num>1</num>
<heading> Categories of pension schemes.</heading>
<subsection eId="section-1-1">
<num>
<ins class="first last" ukl:ChangeId="key-9717566372628e41ce8585f363204ffe-1642591452421" ukl:CommentaryRef="key-9717566372628e41ce8585f363204ffe">
<noteRef uk:name="commentary" href="#key-9717566372628e41ce8585f363204ffe" class="commentary"/>
(1)
</ins>
</num>
<intro>
<p>In this Act, unless the context otherwise requires—</p>
</intro>
<hcontainer name="definition">
<content>
<p>
<ins class="substitution first" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">
<noteRef uk:name="commentary" href="#key-c0ba7ae90a1d8a49be7b2d1b12915de9" class="commentary"/>
</ins>
<term refersTo="#term-occupational-pension-scheme">
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">occupational pension scheme</ins>
</term>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">” means a pension scheme—</ins>
</p>
<blockList class="ordered alpha none" ukl:Name="OrderedList" ukl:Type="alpha" ukl:Decoration="none">
<item>
<num>(a)</num>
<p>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">that—</ins>
</p>
<blockList class="ordered roman parens" ukl:Name="OrderedList" ukl:Type="roman" ukl:Decoration="parens">
<item>
<num>(i)</num>
<p>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">for the purpose of providing benefits to, or in respect of, people with service in employments of a description, or</ins>
</p>
</item>
<item>
<num>(ii)</num>
<p>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">for that purpose and also for the purpose of providing benefits to, or in respect of, other people,</ins>
</p>
</item>
</blockList>
<p>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">is established by, or by persons who include, a person to whom subsection (2) applies when the scheme is established or (as the case may be) to whom that subsection would have applied when the scheme was established had that subsection then been in force, and</ins>
</p>
</item>
<item>
<num>(b)</num>
<p>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">that has its main administration in the United Kingdom or outside the </ins>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">
<ins class="substitution first last" ukl:ChangeId="key-ab74af4f28316afd50a9e821a5094783-1663763555247" ukl:CommentaryRef="key-ab74af4f28316afd50a9e821a5094783">
<noteRef uk:name="commentary" href="#key-ab74af4f28316afd50a9e821a5094783" class="commentary"/>
EEA states
</ins>
</ins>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">,</ins>
</p>
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<p>
<ins class="substitution last" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642591858441" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">or a pension scheme that is prescribed or is of a prescribed description;</ins>
</p>
</content>
</hcontainer>
<hcontainer name="definition">
<content>
<p>
<ins class="substitution first" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642592311430" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">
<noteRef uk:name="commentary" href="#key-c0ba7ae90a1d8a49be7b2d1b12915de9" class="commentary"/>
</ins>
<term refersTo="#term-personal-pension-scheme">
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642592311430" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">personal pension scheme</ins>
</term>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642592311430" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">” means a pension scheme that— </ins>
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<item>
<num>(a)</num>
<p>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642592311430" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">is not an occupational pension scheme, and</ins>
</p>
</item>
<item>
<num>(b)</num>
<p>
<ins class="substitution" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642592311430" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">is established by a person within </ins>
<noteRef href="#key-5264287076bbb0f6e2ca8196ff6b97e9" uk:name="commentary" ukl:Name="CommentaryRef" class="commentary"/>
<ins class="substitution last" ukl:ChangeId="key-c0ba7ae90a1d8a49be7b2d1b12915de9-1642592311430" ukl:CommentaryRef="key-c0ba7ae90a1d8a49be7b2d1b12915de9">... section 154(1) of the Finance Act 2004;</ins>
</p>
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</content>
</hcontainer>
<hcontainer name="definition">
<intro>
<p>
<term refersTo="#term-public-service-pension-scheme" eId="term-public-service-pension-scheme">public service pension scheme</term>
” means an occupational pension scheme established by or under an enactment or the Royal prerogative or a Royal charter, being a scheme—
</p>
</intro>
<level class="para1">
<num>(a)</num>
<content>
<p>all the particulars of which are set out in, or in a legislative instrument made under, an enactment, Royal warrant or charter, or</p>
</content>
</level>
<level class="para1">
<num>(b)</num>
<content>
<p>
which cannot come into force, or be amended, without the scheme or amendment being approved by a Minister of the Crown or government department
<ins class="first last" ukl:ChangeId="key-cc2f57749644097ce575fbe2ad9f639c-1631529176058" ukl:CommentaryRef="key-cc2f57749644097ce575fbe2ad9f639c">
<noteRef uk:name="commentary" href="#key-cc2f57749644097ce575fbe2ad9f639c" class="commentary"/>
or by the Scottish Ministers
</ins>
,
</p>
</content>
</level>
<wrapUp>
<p>
and includes any occupational pension scheme established, with the concurrence of the Treasury, by or with the approval of any Minister of the Crown
<ins class="first last" ukl:ChangeId="key-633eb363143cac77bf6ca8128978e810-1631529207694" ukl:CommentaryRef="key-633eb363143cac77bf6ca8128978e810">
<noteRef uk:name="commentary" href="#key-633eb363143cac77bf6ca8128978e810" class="commentary"/>
or established by or with the approval of the Scottish Ministers
</ins>
and any occupational pension scheme prescribed by regulations made by the Secretary of State and the Treasury jointly as being a scheme which ought in their opinion to be treated as a public service pension scheme for the purposes of this Act.
</p>
</wrapUp>
</hcontainer>
</subsection>
<subsection eId="section-1-2">
<num>
<ins class="first" ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">
<noteRef uk:name="commentary" href="#key-a560e1527913654eecdf0637425db2e2" class="commentary"/>
(2)
</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">This subsection applies—</ins>
</p>
</intro>
<level class="para1" eId="section-1-2-a">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">where people in employments of the description concerned are employed by someone, to a person who employs such people,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-2-b">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">to a person in an employment of that description, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-2-c">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(c)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">to a person representing interests of a description framed so as to include—</ins>
</p>
</intro>
<level class="para2" eId="section-1-2-c-i">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(i)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">interests of persons who employ people in employments of the description mentioned in paragraph (a), or</ins>
</p>
</content>
</level>
<level class="para2" eId="section-1-2-c-ii">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(ii)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">interests of people in employments of that description.</ins>
</p>
</content>
</level>
</level>
</subsection>
<subsection eId="section-1-3">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(3)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">For the purposes of subsection (2), if a person is in an employment of the description concerned by reason of holding an office (including an elective office) and is entitled to remuneration for holding it, the person responsible for paying the remuneration shall be taken to employ the office-holder.</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-4">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(4)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">In the definition in subsection (1) of “occupational pension scheme”, the reference to a description includes a description framed by reference to an employment being of any of two or more kinds.</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-5">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(5)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">In subsection (1) “</ins>
<term refersTo="#term-pension-scheme">
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">pension scheme</ins>
</term>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">” (except in the phrases “</ins>
<term refersTo="#term-occupational-pension-scheme">
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">occupational pension scheme</ins>
</term>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">”, “</ins>
<term refersTo="#term-personal-pension-scheme">
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">personal pension scheme</ins>
</term>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">” and “</ins>
<term refersTo="#term-public-service-pension-scheme">
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">public service pension scheme</ins>
</term>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">”) means a scheme or other arrangements, comprised in one or more instruments or agreements, having or capable of having effect so as to provide benefits to or in respect of people—</ins>
</p>
</intro>
<level class="para1" eId="section-1-5-a">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">on retirement,</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-5-b">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(b)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">on having reached a particular age, or</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-5-c">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(c)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">on termination of service in an employment.</ins>
</p>
</content>
</level>
</subsection>
<subsection eId="section-1-6">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(6)</ins>
</num>
<intro>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">The power of the Treasury under section 154(4) of the Finance Act 2004 (power to amend sections 154 and 155) includes power consequentially to amend—</ins>
</p>
</intro>
<level class="para1" eId="section-1-6-a">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(a)</ins>
</num>
<content>
<p>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">paragraph (a) of the definition in subsection (1) of “personal pension scheme”, and</ins>
</p>
</content>
</level>
<level class="para1" eId="section-1-6-b">
<num>
<ins ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">(b)</ins>
</num>
<content>
<p>
<ins class="last" ukl:ChangeId="key-a560e1527913654eecdf0637425db2e2-1642592418665" ukl:CommentaryRef="key-a560e1527913654eecdf0637425db2e2">any provision in force in Northern Ireland corresponding to that paragraph.</ins>
</p>
</content>
</level>
</subsection>
</section>
</part>
</body>
</act>
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