Amendment of the 1997 Regulations

21.  In Schedule 1—

(a) omit the definition of “Approved pension scheme”;

(b) in the definition of “club scheme” for “An approved superannuation scheme” substitute “A registered pension scheme”;

(c) for the definition of “Personal pension scheme” substitute the following definition—

““Personal pension scheme”

A personal pension scheme within the meaning of section 1 of the 1993 Act which is a registered pension scheme.”

(d) after the definition of “reckonable service” insert the following definition—

““Registered pension scheme”

Construe in accordance with section 150 of the Finance Act 2004.”

(e) at the end of the definition of “Retirement lump sum” insert “and, (except in regulations E2, E6 and E6A) includes any supplementary retirement lump sum payable under regulation E6A.”;

(f) at the end of the definition of “Retirement pension” insert “and (except in regulations E2, E5 and E6A) includes any supplementary retirement pension payable under regulation E 6A.”.