Part 1Pension scheme membership for jobholders
Chapter 1Employers' duties
Qualifying schemes and automatic enrolment schemes
18Occupational pension schemes
For the purposes of this Part, each of these is an occupational pension scheme—
(a)
an occupational pension scheme within the meaning of section 1(1) of the Pension Schemes Act 1993 (c. 48) that has its main administration in the United Kingdom;
F1(b)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)
a pension scheme that is prescribed or is of a prescribed description and that has its main administration elsewhere than in F2the United Kingdom.