Part 9

Pension income
Chapter 6

Approved retirement benefits schemes

Interpretation etc.

Application to marine pilots' benefit fund
587
1
In this Chapter the expression “approved retirement benefits scheme” includes a marine pilots' benefit fund which is approved by the Board of Inland Revenue under section 607 of ICTA for the purposes of Chapter 1 of Part 14 of ICTA.
2
In any case where the paying scheme for the purposes of section 583(3) is a pilots' benefit fund, the references in section 583(5) to an employee are to be read as references to a member or former member of the fund.
3
In this section “marine pilots' benefit fund” means—
a
a fund established under section 15(1)(i) of the Pilotage Act 1983 (c. 21), or
b
any scheme supplementing or replacing any such fund.