16. In Schedule 1 (glossary of expressions)—
(a)insert the following definitions at the appropriate place in each case—
| “club scheme” | A registered pension scheme which— | |
| (a) | is a contracted-out scheme or is a scheme established and maintained in the Channel Islands or the Isle of Man which is not a contracted-out scheme; | |
| (b) | is a final salary scheme; | |
| (c) | is a scheme which is open to new participants (“open scheme”) or, if not a scheme so open (“closed scheme”), is a scheme whose trustees or managers also provide an open scheme which is a scheme for new employees of the same employer and of the same grade or level of post as participants of the closed scheme; and | |
| (d) | is a scheme whose trustees or mangers have undertaken to comply with the reciprocal arrangements for the payment and receipt of transfer values agreed from time to time between the trustees or managers of such a scheme. | |
| “contributions refund period” | A period in respect of which contributions have been or are to be repaid and— | |
| (a) | have not been, or fallen to be treated as having been, refunded; or | |
| (b) | have been returned but have since been repaid. | |
| “comparable United Kingdom scheme” | For transfer purposes, a pension scheme for teachers in public employment in any part of the United Kingdom outside Scotland. | |
| “comparable United Kingdom service” | For transfer purposes, service pensionable under a comparable United Kingdom scheme. | |
(b)in the definition of “short-service serious ill-health grant”, for “Regulation E21A” substitute “regulation E21”.