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The Occupational Pension Schemes (Contracting-out) Regulations (Northern Ireland) 1996

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Schemes which cannot be certified under section 5(2B) of the Act

29.  For the purposes of section 5(2B)(d) of the Act (prescribed class or description of schemes which may not be salary related contracted-out schemes) the prescribed schemes are—

(a)a scheme which is not exempt approved within the meaning of section 592(1) of the Taxes Act, unless either it has applied for such approval which has not yet been determined or it is a relevant statutory scheme within the meaning of section 611A of that Act;

(b)a money purchase scheme.

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