8(1)Section 610 (annuities under sponsored superannuation schemes) is amended as follows.
(2)In subsection (1)—
(a)in paragraph (a), for “a sponsored superannuation scheme” substitute “an occupational pension scheme that is not a registered pension scheme”, and
(b)in paragraph (b), for “a sponsored superannuation scheme” substitute “such an occupational pension scheme”.
(3)In subsection (3), for “any provision of Chapter 6, 7, 8 or 9” substitute “Chapter 5A”.
(4)For subsection (4) substitute—
“(4)In this section “occupational pension scheme” has the same meaning as in Part 4 of FA 2004 (see section 150(5) of that Act).”
(5)In the heading, for “sponsored superannuation” substitute “non-registered occupational pension”.