31(1)Section 83 is amended as follows.
(2)In subsection (1), before “benefits”, in both places, there is inserted “relevant”.
(3)After that subsection there is inserted—
“(1A)The following are relevant benefits for the purposes of subsection (1)—
(a)any benefits payable otherwise than by virtue of rights which are attributable (directly or indirectly) to a pension credit, and
(b)in the case of a salary related occupational pension scheme, any benefits payable by virtue of such rights, to the extent that the rights involve the member being credited by the scheme with notional pensionable service.”
(4)At the end there is inserted—
“(4)For the purposes of this section, an occupational pension scheme is salary related if—
(a)it is not a money purchase scheme, and
(b)it does not fall within a prescribed class.”