47 Powers to extend definition of qualifying schemes

Powers to make further provision

47  Powers to extend definition of qualifying schemes

(1)     The Secretary of State may by regulations remove the exclusion of any of the following from the definition of “qualifying scheme” in section 3—

(a)     pension schemes not established solely by one or more persons to whom section 1(2)(a) (employer) of the Pension Schemes Act 1993 applied when the

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