Part 4Pension schemes etc

Chapter 8Supplementary

F1National Employment Savings Trust and Master Trust schemes

F2274ZANational Employment Savings Trust and Master Trust schemes

(1)

This Part applies in relation to a pension scheme that—

(a)

is established under section 67 of the Pensions Act 2008, and

(b)

is not an occupational pension scheme,

as it applies in relation to an occupational pension scheme.

(2)

This Part applies in relation to a pension scheme that—

(a)

is a Master Trust scheme, and

(b)

is not an occupational pension scheme,

as it applies in relation to an occupational pension scheme.