“Additional voluntary contributions provision”	A provision of a superannuation scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988 which provides for the payment by employees of voluntary contributions.
“Additional voluntary contributions scheme”	A scheme approved by the Board of Inland Revenue under section 591 of the Income and Corporation Taxes Act 1988, to which an employer is not a contributor and which provides benefits additional to those provided by a superannuation scheme.

“Appropriate personal pension scheme”	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, and which has been approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act.
“Appropriate policy”	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.

“Club scheme”

A superannuation scheme– a which provides benefits calculated by reference to the remuneration of the participant; b (except where it is established and maintained in the Channel Islands or the Isle of Man) which is approved by the Board of Inland Revenue under Chapter I of Part XIV of the Income and Corporation Taxes Act 1988; c which is open to new participants, or is a closed scheme the trustees or managers of which also provide an open scheme which is a club scheme for new employees of the same employer and of the same grade or level of post as the participants in the closed scheme; and d which complies which reciprocal arrangements for the payment and receipt of transfer values with the statutory schemes and schemes made under section 7 of the Act of 1972.

“Personal pension scheme”

A personal pension scheme as defined in section 84(1) of the Social Security Act 1986 which has been approved by the Board of Inland Revenue under Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 or provisionally approved under section 655(5) of that Act.

“Retirement annuity contract”

A contract approved by the Board of the Inland Revenue under either section 620 or 621 of the Income and Corporation Taxes Act 1988.

“Self-employed pension arrangement”

A personal pension scheme within the meaning of Chapter IV of Part XIV of the Income and Corporation Taxes Act 1988 which is approved by the Board of Inland Revenue under that Chapter or provisionally approved under section 655(5) of that Act, 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.

“Superannuation scheme”

An occupational pension scheme within the meaning of section 66(1) of the Pensions Act except– i a retirement benefits scheme as defined in section 611 of the Income and Corporation Taxes Act 1988 which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act, or ii an additional voluntary contributions scheme, or iii an appropriate personal pension scheme, or iv an appropriate policy, or v a personal pension scheme, or vi a self-employed pension arrangement.