C2Part 1Pension scheme membership for jobholders
Chapter 1Employers' duties
Qualifying schemes and automatic enrolment schemes
I116Qualifying schemes
1
A pension scheme is a qualifying scheme in relation to a jobholder (J) if—
a
the scheme is an occupational pension scheme or a personal pension scheme,
C1b
the scheme is registered under Chapter 2 of Part 4 of the Finance Act 2004 (c. 12), and
c
while J is an active member, the scheme satisfies the quality requirement in relation to J.
2
The Secretary of State may by regulations provide that subsection (1)(b) does not apply in relation to a scheme to which section 25 or 27 applies, if prescribed requirements are satisfied.
3
The Secretary of State may by regulations provide that a scheme is not a qualifying scheme in relation to J if—
F2a
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F3aa
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F4ab
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b
while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount, or
c
the scheme provides for average salary benefits to be provided to or in respect of J and contains prescribed features.
F13A
See also paragraphs 1(4) and 2(4) of Schedule 18 to the Pensions Act 2014, which confer power to make regulations providing for a scheme not to be a qualifying scheme in relation to a jobholder in certain circumstances.
F54
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F55
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Pt. 1 applied (with modifications) (temp. 1.7.2012 to 30.6.2020) by The Automatic Enrolment (Offshore Employment) Order 2012 (S.I. 2012/1388), art. 2 (with saving in art. 5)