89 Scope of Chapter IV.N.I.
(1)This Chapter applies—
[F1(a)to any member of an occupational pension scheme—
(i)whose pensionable service has terminated at least one year before normal pension age, and
(ii)who on the date on which his pensionable service terminated had accrued rights to benefit under the scheme,
except a member of a salary related occupational pension scheme whose pensionable service terminated before 1st January 1986 and in respect of whom prescribed requirements are satisfied;]
(b)to any member of a personal pension scheme (other than a scheme which is comprised in an annuity contract made before 4th January 1988) who has accrued rights to benefit under the scheme.
[F2(1A)For the purposes of this section and the following provisions of this Chapter, an occupational pension scheme is salary related if—
(a)the scheme is not a money purchase scheme, and
(b)the scheme does not fall within a prescribed class.
(1B)Regulations may—
(a)provide for this Chapter not to apply in relation to a person of a prescribed description, or
(b)apply this Chapter with prescribed modifications to occupational pension schemes—
(i)which are not money purchase schemes, but
(ii)where some of the benefits that may be provided are money purchase benefits.]
(2)Any reference to a member of an occupational pension scheme or a personal pension scheme in the following provisions of this Chapter is a reference to a member of such a scheme to whom this Chapter applies.
Textual Amendments
F1S. 89(1)(a) substituted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 148(2); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)
F2S. 89(1A)(1B) inserted (6.4.1996 for certain purposes otherwise 6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 148(3); S.R. 1996/91, art. 2(d), Sch. Pt. IV; S.R. 1997/192, art. 2(b)