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21.—(1) The prescribed period referred to in Article 130(1) (schemes which become eligible schemes) throughout which the Board must be satisfied that an occupational pension scheme is not an eligible scheme shall –
(a)in the case of a scheme which was established at least 3 years before the date on which an assessment period began in relation to the scheme, be the period of 3 years preceding the date on which that assessment period began, and
(b)in the case of a scheme which was established less than 3 years before the date on which an assessment period began in relation to a scheme, be the period beginning with the date on which the scheme was established and ending with the date on which that assessment period began.
(2) Paragraph (1) shall have effect in relation to –
(a)a section of a segregated scheme;
(b)a multi-employer section of a segregated scheme, or
(c)a segregated part of –
(i)a multi-employer section of a segregated scheme, or
(ii)a non-segregated scheme,
as if that section, or segregated part, were a separate occupational pension scheme(1).
Article 130(1) of the Pensions (Northern Ireland) Order 2005 is modified by S.R. 2005 No. 91 in its application to sections and multi-employer sections of segregated schemes and segregated parts of multi-employer sections of segregated schemes and non-segregated schemes
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