23. In this Schedule—
“insurance company” means—
a body authorised under section 3 or 4 of the Insurance Companies Act 1982(1) to carry on long term business and acting through a branch or agency in the United Kingdom;
an EC company which is lawfully carrying on long term business, or providing long term insurance, in the United Kingdom; or
friendly society within the meaning of the Friendly Societies Act 1992(2) (including any society which is to be treated as a registered friendly society by virtue of section 96(2) of that Act),
and expressions used in paragraph (a) or (b) have the meanings given in the Insurance Companies Act 1982;
“money purchase benefits” has the same meaning as in the Pension Schemes (Northern Ireland) Order 1993(3);
“pension policy” means a contract entered into on behalf of the member by the Committee with an insurance company for the payment by the company of pension benefits to the intended recipients of those benefits which are in addition to those payable under Parts D to G; and
“relevant body” means—
a person within the meaning of section 612 of the Income and Corporation Taxes Act 1988(4) for the time being operating a scheme which is an approved scheme for the purposes of Chapter I of Part XIV of that Act and provides benefits in relation to persons who have paid contributions to it which are in addition to those provided in relation to those persons under an occupational pension scheme, or
building society within the meaning of the Building Societies Act 1986(5).
1988 c. 1; section 612 was amended by the Finance Act 1994 (c. 9), Section 103(2), Schedule 26, Part V