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relevant pension scheme

  1. (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
  2. (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
    1. (i) another scheme approved under Chapter 1 of Part XIV of that Act to which the employer is a contributor; or
    2. (ii) a statutory scheme as defined in section 612(1) of that Act; or
    3. (iii) a relevant statutory scheme as defined in section 611A(1) of that Act; or
  3. (c) a pension scheme approved under Chapter IV of Part XIV of that Act.