587Application to marine pilots' benefit fund
This section has no associated Explanatory Notes
(1)In this Chapter the expression “approved retirement benefits scheme” includes a marine pilots' benefit fund which is approved by the Board of Inland Revenue under section 607 of ICTA for the purposes of Chapter 1 of Part 14 of ICTA.
(2)In any case where the paying scheme for the purposes of section 583(3) is a pilots' benefit fund, the references in section 583(5) to an employee are to be read as references to a member or former member of the fund.
(3)In this section “marine pilots' benefit fund” means—
(a)a fund established under section 15(1)(i) of the Pilotage Act 1983 (c. 21), or
(b)any scheme supplementing or replacing any such fund.