98 Powers to extend definition of qualifying schemes

Powers to make further provision

98  Powers to extend definition of qualifying schemes

(1)     The Department may by regulations remove the exclusion of any of the following from the definition of “qualifying scheme” in section 54—

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

Powered by Lexis+®

Popular documents