[23 Test scheme]
Pensions Act 2008 (2008 c 30) | Legislation

[23  Test scheme]

[(1)     A test scheme is an occupational pension scheme which satisfies—

(a)     the requirement in subsection (2),

(b)     the requirement in subsection (4) or requirements prescribed under subsection (6) (as appropriate), and

(c)     any further requirements that are prescribed.

(2)     The scheme must either—

(a)     provide for a member

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