Section 393A | Employer-financed retirement benefits scheme ^F1

(1)In this Chapter “employer-financed retirement benefits scheme” means a scheme for the provision of benefits consisting of or including relevant benefits to or in respect of employees or former employees of an employer.^F1

(2)But neither—^F1

(a)a registered pension scheme, nor^F1

(b)a section 615(3) scheme,^F1

is an employer-financed retirement benefits scheme.

(3)“Section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.^F1

(4)“Scheme” includes a deed, agreement, series of agreements, or other arrangements.^F1