The Pension Schemes (Categories) Regulations 2005
These Regulations provide for certain pension schemes to fall within the definition of “occupational pension scheme” in section 1(1) of the Pension Schemes Act 1993 (c. 48), as amended by section 239 of the Pensions Act 2004 (c. 35). They also provide that certain stakeholder pension schemes which are occupational pension schemes are to be treated as personal pension schemes.