Local Government Pension Scheme (Amendment and Transitional Provisions) Regulations (Northern Ireland) 2009

9.  In Schedule 1 (interpretation), for the definition “occupational pension scheme”, substitute—

““occupational pension scheme” means—

(a)

an occupational pension scheme within the meaning of section 1 of the Pension Schemes (Northern Ireland) Act 1993 other than—

(i)

a retirement benefits scheme (as defined in section 611 of the Taxes Act) which is not of a description mentioned in section 596(1)(a), (b) or (c) of that Act;

(ii)

an additional voluntary contributions scheme;

(iii)

a personal pension scheme; or

(iv)

a self employed pension arrangement; and

(b)

a European pensions institution as defined in Article 269(8) of the Pensions (Northern Ireland) Order 2005(1).”.

(1)

S.I. 2005/255 (N.I. 1).