A pension scheme1 is a stakeholder pension scheme for the purposes of the provisions relating to such schemes2 if it is registered as such a scheme3 and each of the following conditions is fulfilled, together with such other conditions as may be prescribed4. The conditions are that:
(1) the scheme is established under a trust or in such other way as may be prescribed5;
(2) the provisions made by the instruments establishing the scheme comply with such requirements as may be prescribed6;
(3) subject to such exceptions as may be prescribed, the benefits provided by the scheme are money
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