PART 1

Collective money purchase benefits

Definitions

Qualifying schemes: supplementary
4
1
For the purposes of section 3(4) a pension scheme is a relevant public service pension scheme if it is—
a
a public service pension scheme within the meaning of the Pension Schemes Act 1993 (see section 1(1) of that Act),
b
a scheme under section 1 of the Public Service Pensions Act 2013 (new public service schemes),
c
a new public body pension scheme as defined in section 30 of that Act, or
d
a statutory pension scheme that is connected with a scheme referred to in paragraph (b) or (c).
2
In subsection (1)(d) “connected” and “statutory pension scheme” have the same meaning as in the Public Service Pensions Act 2013 (see sections 4(6) and 37 of that Act).
3
The reference to a pension in section 3(5) does not include income withdrawal or dependants’ income withdrawal within the meaning of paragraphs 7 and 21 of Schedule 28 to the Finance Act 2004.