In Part 2 of the Pensions Act 2004 references to an 'eligible scheme' are to an occupational pension scheme1 which: (1) is not a money purchase scheme2; and (2) is not a prescribed3 scheme or a scheme of a prescribed description4. A scheme is not an eligible scheme if it is being wound up immediately before the day appointed5 by the Secretary of State by order for the purposes of this provision
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