PART IIITRANSFER INTO THE PART I SCHEME AND SECTION 19 SCHEME

Qualifying schemes

11.  For the purposes of paragraph 11(3) of Schedule 2 to the 1993 Act, the requirements to be met by a qualifying scheme are—

(a)in relation to a transfer in to a Part I scheme those set out in sub-paragraphs (i) to (iv) of regulation 5(a); and

(b)in relation to a transfer in to a section 19 scheme that set out in regulation 5(b).