relevant pension scheme
- (a) an appropriate scheme for the purposes of section 1(8) of the Social Security Act 1986 or for the purposes of article 3(8) of the Social Security (Northern Ireland) Order 1986; or
- (b) an exempt approved scheme under section 592(1) of the Income and Corporation Taxes Act 1988 to which the employer is not a contributor and which provides benefits additional to those provided by:5
- (i) another scheme approved under Chapter 1 of Part XIV of that Act to which the employer is a contributor; or
- (ii) a statutory scheme as defined in section 612(1) of that Act; or
- (iii) a relevant statutory scheme as defined in section 611A(1) of that Act; or
- (c) a pension scheme approved under Chapter IV of Part XIV of that Act.