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SCHEDULES

SCHEDULE 10Capital to be disregarded

Rights in pensions schemes etc.

10.—(1) The value of any right to receive a pension under an occupational or personal pension scheme or any other pension scheme registered under section 153 of the Finance Act 2004 (1).

(2) “Occupational pension scheme” and “personal pension scheme” have the meaning in section 1 of the Pension Schemes (Northern Ireland) Act 1993.(2)