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The Local Government Pension Scheme (Miscellaneous) Regulations 2008

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Occupational pension schemes

10.  In Schedule 1 (interpretation), for the definition of “Occupational pension scheme”, substitute—

“Occupational pension scheme” means—

(a)

an occupational pension scheme within the meaning of section 1 of the Pension Scheme Act 1993 other than—

(i)

a retirement benefits scheme (as defined in section 611 of the Taxes Act) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act,

(ii)

an additional voluntary contributions scheme,

(iii)

an appropriate policy,

(iv)

a personal pension scheme, or

(v)

a self employed pension arrangement; and

(b)

a European pensions institution as defined in section 293(8) of the Pensions Act 2004(1);.

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