Pensions Act 2004
2004 CHAPTER 35
Commentary on Sections
Part 5 – Occupational and Personal Pension Schemes: Miscellaneous Provisions
Contracting out
Section 283: Power to prescribe conditions by reference to Inland Revenue approval
1139.This section adds a new section 9(5A) to the Pension Schemes Act 1993 to enable regulations to be made in relation to contracted-out occupational pension schemes and appropriate schemes containing requirements based on whether the scheme complies with certain provisions of tax legislation.
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