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7C The receiving scheme must be (a) an occupational pension scheme with Revenue Approval or which otherwise satisfies the Inland Revenue’s requirements, or (b) a personal pension scheme approved under Chapter IV of Part XIV of the Taxes Act, or (c) a “statutory scheme” as defined in section 612(1) of that Act.
If the Member’s cash equivalent includes accrued rights to GMP, the transfer must also satisfy the requirements of the Contracting–out Laws.
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