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(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.
