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39. In Schedule 1 to the principal Regulations—
(a)after the definition of “Appropriate administering authority” there shall be inserted the following definitions:—
A personal pension scheme for which there is in force a certificate issued in accordance with regulations made under section 2 of the Social Security Act 1986(1).
A policy of insurance or annuity contract which provides an annuity which satisfies requirements prescribed under paragraph 13(2)(b) of Schedule 1A to the Pensions Act(2)”;
(b)after the definition of “Disqualifying break of service” there shall be inserted the following definition:—
Has the same meaning as in section 13 of the Social Security Act 1975(3).”;
(c)after the definition of “Eligible child” there shall be inserted the following definition:—
Has the meaning given to it by regulations B2 and B3.”;
(d)after the definition of “The former Regulations” there shall be inserted the following definition:—
A scheme, other than one to which contributions are payable under regulation C9A, which is a scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988, which provides benefits additional to those provided under Part E of these Regulations and to which no contributions are made by the pensionable employee’s employing authority.”;
(e)in the definition of “Local government employment”, for the words “is, or is deemed to be,” there shall be substituted the words “is or has been, or is or has been deemed to be,”;
(f)after the definition of “The Pensions Act” there shall be inserted the following definition:—
Has the same meaning as in section 84(1) of the Social Security Act 1986(4).”;
(g)after the definition of “Scheme managers” there shall be inserted the following definition:—
A person pension scheme within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 which is approved by the Inland Revenue under that Chapter; but which is neither a personal pension scheme within the meaning of the Social Security Act 1986 nor a contract or a scheme approved under Chapter III of Part XIV of the Income and Corporation Taxes Act 1988(5).”; and
(h)after the definition of “Statutory scheme” there shall be inserted the following definitions:—
An occupational pension scheme within the meaning of section 66(1) of the Pensions Act.
The 12 months beginning with 6th April in any year.”.
Schedule 1A was inserted by the Social Security Act 1985 (c. 53), Schedule 1, paragraph 3, and amended by the Social Security Act 1986 (c. 50), Schedule 10, paragraphs 29 and 30 and Schedule 11; paragraph 13 of Schedule 1A was further amended by S.I. 1987/1116, Schedule 6.
1975 c. 14; section 13 was amended by the Social Security Pensions Act 1975 (c. 60), Schedule 4, Part I, paragraph 38; the Social Security Act 1979 (c. 18), Schedule 3, paragraph 5; the Social Security Act 1980 (c. 30), section 5; the Social Security (No. 2) Act 1980 (c. 39), Schedule; the Social Security Act 1985 (c. 53), Schedule 5, paragraph 6; and the Social Security Act 1986 (c. 50), Schedule 8, paragraph 2 and Schedule 11.
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