Social Security Act 1989

7 In this Schedule—

(a) “employment-related benefit scheme” means any scheme or arrangement which is comprised in one or more instruments or agreements and which has, or is capable of having, effect in relation to one or more descriptions or categories of employments so as to provide service-related benefits to or in respect of employed or self-employed earners—

(i) who have qualifying service in an employment of any such description or category, or

(ii) who have made arrangements with the trustees or managers of the scheme to enable them to become members of the scheme,

but does not include a limited scheme;

(b) “limited scheme” means—

(i) any personal scheme for employed earners to which the employer does not contribute;

(ii) any scheme which has only one member, other than a personal scheme for an employed earner to which his employer contributes;

(iii) any contract of insurance which is made for the benefit of employed earners only and to which the employer is not a party;

(c) “personal scheme” means any scheme or arrangement which falls within paragraph (a) above by virtue of sub-paragraph (ii) of that paragraph (or which would so fall apart from paragraph (b) above);

(d) “public service scheme” has the meaning given by section 51(3)(b) of the 1973 Act;

(e) “service-related benefits” means benefits, in the form of pensions or otherwise, payable in money or money’s worth in respect of—

(i) termination of service;

(ii) retirement, old age or death;

(iii) interruptions of service by reason of sickness or invalidity;

(iv) accidents, injuries or diseases connected with employment;

(v) unemployment; or

(vi) expenses incurred in connection with children or other dependants;

and includes, in the case of a member who is an employed earner, any other benefit so payable to or in respect of the member in consequence of his employment.