SCHEDULES
SCHEDULE 1Description of schemes
I11
1
An occupational pension scheme falls within this paragraph if it meets the following conditions.
2
The first condition is that the scheme—
a
is a tax registered scheme;
b
was formerly—
i
approved by HMRC for the purposes of section 590 or 591 of the Income and Corporation Taxes Act 198828;
ii
a statutory scheme as defined in section 611A29 of that Act, or
iii
approved by HMRC under Chapter 4 of Part 1430 of that Act;
F1c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
d
is a public service pension scheme33.
3
The second condition is that the scheme—
a
has 2 or more members;
b
does not provide only death benefits;
c
is established in the United Kingdom or has at least one trustee or manager resident in the United Kingdom, and
d
is not established by the Salvation Army Act 196334.