This section has no associated Explanatory Notes
80 For section 21 substitute—N.I.
“21 Quality requirement: UK defined benefits schemes
A defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if it satisfies the test scheme standard in relation to that jobholder”.
Commencement Information
I1Sch. 13 para. 80 in operation at 6.4.2016, see s. 53(1)(3)