12In section 27(1), the following definitions are inserted at the appropriate places—
““benefits under a pension arrangement” includes any benefits by way of pension, including relevant state scheme rights, whether under a pension arrangement or not;”
““pension arrangement” means—
(a)any occupational pension scheme within the meaning of the [1993 c. 48.] Pension Schemes Act 1993;
(b)a personal pension scheme within the meaning of that Act;
(c)a retirement annuity contract;
(d)an annuity or insurance policy purchased or transferred for the purpose of giving effect to rights under an occupational pension scheme or a personal pension scheme;
(e)an annuity purchased or entered into for the purpose of discharging liability in respect of a pension credit under section 29(1)(b) of the Welfare Reform and Pensions Act 1999 or under corresponding Northern Ireland legislation;”
““person responsible for a pension arrangement” means—
(a)in the case of an occupational pension scheme or a personal pension scheme, the trustees or managers of the scheme;
(b)in the case of a retirement annuity contract or an annuity falling within paragraph (d) or (e) of the definition of “pension arrangement” above, the provider of the annuity;
(c)in the case of an insurance policy falling within paragraph (d) of the definition of that expression, the insurer;”
““relevant state scheme rights” means—
(a)entitlement, or prospective entitlement, to a Category A retirement pension by virtue of section 44(3)(b) of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 or under corresponding Northern Ireland legislation; and
(b)entitlement, or prospective entitlement, to a pension under section 55A of the [1992 c. 4.] Social Security Contributions and Benefits Act 1992 (shared additional pension) or under corresponding Northern Ireland legislation;”
““retirement annuity contract” means a contract or scheme approved under Chapter III of Part XIV of the [1988 c. 1.] Income and Corporation Taxes Act 1988;”
““trustees or managers” in relation to an occupational pension scheme or a personal pension scheme means—
(a)in the case of a scheme established under a trust, the trustees of the scheme; and
(b)in any other case, the managers of the scheme;”.