13Certification for non-UK schemesE+W+S+N.I.
(1)Section 28 of the 2008 Act is amended as follows.
(2)After subsection (3) insert—
“(3A)This section also applies to—
(a)a money purchase scheme that is an occupational pension scheme within section 18(b);
(b)a personal pension scheme of a prescribed description for which provision is made under section 27;
(c)a hybrid scheme that is an occupational pension scheme within section 18(b), to the extent prescribed.”
(3)In subsection (4) at the end insert—
“(d)for a scheme within subsection (3A), means a prescribed requirement.”
(4)In paragraphs (e) and (f) of subsection (6) for “section 26 agreements” substitute “ contribution agreements ”.
(5)In subsection (8)—
(a)for “ “section 26 agreements” means the agreement” substitute “ “contribution agreements” means—
“(a)the agreement”;
(b)at the end insert “, or
(b)any agreement of the same or a similar kind that is required, in the case of a scheme within subsection (3A)(b), by regulations under section 27.”
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Commencement Information