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The Teachers' Superannuation (Miscellaneous Amendments) Regulations (Northern Ireland) 2006

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Amendment of the 1998 Regulations

21.  In Schedule 1—

(a)omit the definition of “Approved superannuation scheme”;

(b)in the definition of “club scheme” for “An approved superannuation scheme” substitute “A registered pension scheme”;

(c)for the definition of “Personal pension scheme” substitute the following definition—

  • “Personal pension scheme” A personal pension scheme within the meaning of section 1 of the 1993 Act which is a registered pension scheme;

(d)after the definition of “reckonable service” insert the following definitions—

  • “Registered pension scheme” Construe in accordance with section 150(2) of the Finance Act 2004

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