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personal pension scheme

    5

a scheme or arrangement which is not an occupational pension scheme or stakeholder pension scheme and which is comprised in one or more instruments or agreements having or capable of having effect so as to provide benefits to or in respect of people:52

  1. (a) on retirement; or52
  2. (b) on having reached a particular age; or 52
  3. (c) on termination of service in an employment.52