[23A Alternative quality requirements for UK defined benefits schemes]

[23A  Alternative quality requirements for UK defined benefits schemes]

[(1)     The Secretary of State may by regulations provide that a defined benefits scheme that has its main administration in the United Kingdom satisfies the quality requirement in relation to a jobholder if any one or more of the following is satisfied—

(a)     the scheme is of a prescribed description and satisfies the quality requirement under section 20 in relation to that jobholder;

(b)     the cost of providing the benefits accruing for or in respect of the relevant members over a relevant

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