PART 13 Non-UK Pension Schemes

44 Description of an occupational pension scheme with its main administration outside the EEA States
A pension scheme that has its main administration outside the EEA States is an occupational pension scheme for the purposes of section 18(c) (occupational pension schemes) if it is an occupational pension scheme within the meaning of section 1(1) of the 1993 Act.
Reg. 44 in operation at 1.7.2012, see reg. 1(1)
Section 1 was amended by Article 216 of the Pensions (Northern Ireland) Order 2005 and the definition of “occupational pension scheme” was amended by regulation 2(2) of S.R. 2007 No. 457