This is the original version (as it was originally enacted).
(1)For the purposes of this Part, a benefit provided under a pension scheme is a “collective money purchase benefit” if—
(a)the benefit is a qualifying benefit (see section 53), and
(b)the scheme is a qualifying scheme (see sections 54 and 55).
(2)In this Part “collective money purchase scheme” means—
(a)a qualifying scheme, or
(b)a section of a qualifying scheme (see sections 54(6) to (9) and 56),
under which all of the benefits that may be provided are qualifying benefits.
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