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Group Life Assurance

‘Registered occupational pension scheme’: an occupational pension scheme, as defined in section 150 of the Finance Act 2004, set up under discretionary trust (including a standalone life assurance trust) that is registered with HMRC as a registered pension scheme in accordance with Part 4, Chapter 2 of the Finance Act 2004. ‘Relevant date’:

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  Schemes, Pension, Pension schemes

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