These provisions1 apply to a personal pension scheme2 if the operation of the scheme: (1) is carried on in such a way as to be a regulated activity for the purposes of the Financial Services and Markets Act 20003; and (2) is carried on in the United Kingdom4 by a person who is in relation to that activity an authorised person or an exempt person under that Act5. The scheme satisfies the quality requirement in relation to a jobholder6 if the following conditions are satisfied7.
The first condition is that all
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