[F1Part IVAU.K. Requirements relating to pension credit benefit

Textual Amendments

Chapter IIU.K. Transfer values

101P Interpretation of Chapter II.U.K.

(1)In this Chapter—

(2)For the purposes of this Chapter, an occupational pension scheme is salary related if—

(a)it is not a money purchase scheme, and

(b)it does not fall within a prescribed class.

(3)In this Chapter, references to the relevant statement under section 101H, in relation to a transfer notice given to the trustees or managers of a salary related occupational pension scheme, are to the statement under that section on which the giving of the notice depended.

(4)For the purposes of this section, an occupational pension scheme is funded if it meets its liabilities out of a fund accumulated for the purpose during the life of the scheme.]