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2. An occupational pension scheme which is—
(a)a public service pension scheme;
(b)an occupational pension scheme with fewer than two members; or
(c)an occupational pension scheme which—
(i)has fewer than 100 members,
(ii)provides relevant benefits, and
(iii)is not—
(aa)an approved scheme,
(bb)a relevant statutory scheme, or
(cc)a registered scheme,
is a scheme of a prescribed description for the purposes of Article 229(4) of the Order (UK-based scheme to be trust with effective rules).
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