A pension scheme1 is a qualifying scheme in relation to a jobholder2 (J) if: (1) the scheme is an occupational pension scheme3 or a personal pension scheme4; (2) the scheme is registered5; and (3) while J is an active member6, the scheme satisfies the quality requirement7 in relation to J8.
The Secretary of State may by regulations provide that a scheme is not a qualifying scheme in relation to J if: (a) while J is an active member, the contributions that must be paid to the scheme by, or on behalf or in respect of, J exceed a prescribed amount;
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