This section has no associated Explanatory Notes
82E+W+SFor section 21 substitute—
“21Quality requirement: UK defined benefits schemes
A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it satisfies the test scheme standard in relation to that jobholder.”
Commencement Information
I1Sch. 13 para. 82 in force at 6.4.2016, see s. 56(1)(4)