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4(1)Sub-paragraph (2) applies to a pension scheme that—U.K.
(a)is a Master Trust scheme,
(b)is not an occupational pension scheme, and
(c)was registered under Chapter 2 of Part 4 of FA 2004 before the passing of this Act.
(2)Section 274B(2) of FA 2004 (as inserted by paragraph 1(5)) is treated as always having had effect in relation to the pension scheme.
(3)In this paragraph, “Master Trust scheme” and “occupational pension scheme” have the same meaning as in Part 4 of FA 2004.