370. Pension credit benefit under occupational schemes.

The following rules1 apply to any occupational pension scheme2 whose resources are derived in whole or part from:


    (1)     payments made or to be made by one or more employers of earners to whom the scheme applies; or


    (2)     such other payments by the earner or his employer, or both, as may be prescribed for different categories of scheme3.

Payments are of the specified nature if made under an actual or contingent legal obligation or in the exercise of a power conferred, or the discharge of a duty imposed, on a minister of the Crown, government department or any other