The Finance Act 2004 introduced the concept of registered pension schemes, to which particular tax provisions apply1. Separate provision is made for unregistered schemes2.
'Pension scheme' is defined as a scheme or other arrangements, comprised in one or more instruments or agreements, having or capable of having effect so as to provide benefits to, or in respect of, persons on retirement, on death, on having reached a particular age, on the onset of serious ill-health or incapacity, or in similar circumstances
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