individual pension contract
- (a) a personal pension scheme; or
- (b) a retirement benefits scheme60 for the provision of relevant benefits by means of an annuity contract made with an insurance company of the employee's choice560 where that contract:60
- (i) was approved under section 591(2)(g) of the Income and Corporation Taxes Act 1988 (when that section was in force); or60
- (ii) is a registered pension scheme under Chapter 2 of Part 4 of the Finance Act 2004.60
a pension policy or pension contract under which contributions are paid to: