211. Meaning of 'occupational pension scheme'.

2.     Occupational Pension Schemes

(1)     General Principles

211.     Meaning of 'occupational pension scheme'.

For most statutory purposes, 'occupational pension scheme' means:

  1.  

    (1)     a pension scheme1 that for the purpose of providing benefits to, or in respect of, people with service in employments2 of a description3, or for that purpose and also for the purpose of providing benefits to, or in respect of, other people, is established by, or by persons who include, a specified4 person5; or

  2.  

    (2)     a pension scheme that is prescribed6 or is of