46. A pension scheme to which section 26 (quality requirement: UK personal pension schemes) does not apply, satisfies the quality requirement for the purposes of section 27 (quality requirement: other personal pension schemes) in relation to a jobholder—
(a)if the conditions in section 26(3) to (7) are satisfied, or
(b)if Article 6 of Directive 98/49/EC of the European Council of 29th June 1998 on safeguarding the supplementary pension rights of employed and self employed persons moving within the Community applies in relation to the jobholder and the scheme is a supplementary pension scheme within the meaning given by Article 3(b) of that Directive.