The following provisions1 apply where an occupational pension scheme contains provisions contravening the two rules set out below2. Except so far as regulations otherwise provide, provisions of an occupational pension scheme contravene the first rule to the extent that they would (apart from these provisions) have an effect with respect to: (1) the entitlement of any person to benefits under the scheme; or (2) the payment to any person of benefits under the scheme, which would be different according to whether or not a place outside the United Kingdom is specified by that person as the place to which
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