For the purposes of this Part, occupational pension schemes are those which fall within the definitions set out in paragraphs (a) and (b) or are of a prescribed description if they are based outside the European Economic Area.
Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.
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