(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
Chapter I, Part XIV ICTA 88 is directed only at
occupational schemes, that is to say, schemes
sponsored by employers. The definition of "retirement benefits
scheme" therefore specifically excludes any
national State scheme providing relevant benefits.
(This exclusion similarly applies to any overseas social security
scheme, but not to overseas occupational schemes for State
employees, such as Civil Servants or MPs)
