C1Part 1Pension scheme membership for jobholders
Annotations:
Modifications etc. (not altering text)
Chapter 1Employers' duties
Qualifying schemes and automatic enrolment schemes
I118Occupational pension schemes
For the purposes of this Part, each of these is an occupational pension scheme—
a
an occupational pension scheme within the meaning of section 1(1) of the Pension Schemes Act 1993 (c. 48) that has its main administration in the United Kingdom;
b
an institution for occupational retirement provision within the meaning of Article 6(a) of the IORP Directive, that has its main administration in an EEA State other than the United Kingdom;
c
a pension scheme that is prescribed or is of a prescribed description and that has its main administration elsewhere than in an EEA State.
Pt. 1 applied (with modifications) (temp. 1.7.2012 to 30.6.2020) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), art. 2 (with saving in art. 5)