16 Qualifying schemes

Qualifying schemes and automatic enrolment schemes

16  Qualifying schemes

(1)     A pension scheme is a qualifying scheme in relation to a jobholder (J) if—

(a)     the scheme is an occupational pension scheme or a personal pension scheme,

(b)     the scheme is registered under Chapter 2 of Part 4 of the Finance Act

Powered by Lexis+®

Popular documents