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(i) of life assurance within the meaning of points (a), (b) and (c) of article 2(3) of Directive 2009/138/EC of the European Parliament and of the Council; or192
(ii) of reinsurance as defined in point (7) of article 13 of that Directive, provided that those activities cover life-insurance obligations; and192
which would not be excluded pursuant to that Directive.192
(b) References to Directive 2009/138/EC in (a)(i) and (ii) are to that Directive as implemented immediately before IP completion day194 in the law of the United Kingdom or any part of the United Kingdom; or192
(2) an institution for occupational retirement provision falling within the scope of the law of the United Kingdom or any part of the United Kingdom which was relied on immediately before IP completion day194 to implement Directive (EU) 2016/2341 of the European Parliament and of the Council192.
