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Definition of retirement benefits scheme.
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14.—(1) In this Chapter “retirement benefits scheme” means, subject to the provisions of this section, a scheme for the provision of benefits consisting of or including relevant benefits, but does not include any scheme under the Social Welfare Acts, 1952 to 1971, providing such benefits.
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(2) References in this Chapter to a scheme include references to a deed, agreement, series of agreements, or other arrangements providing for relevant benefits notwithstanding that it or they relates or relate only to—
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(a) a small number of employees, or to a single employee, or
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(b) the payment of a pension starting immediately on the making of the arrangements.
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(3) The Commissioners may, if they think fit, treat a retirement benefits scheme relating to employees of two or more different classes or descriptions as being for the purposes of this Chapter two or more separate retirement benefits schemes relating respectively to such one or more of those classes or descriptions of those employees as the Commissioners think fit.
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(4) For the purposes of this section, and of any other provision of this Chapter—
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(a) employees may be regarded as belonging to different classes or descriptions if they are employed by different employers, and
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(b) a particular class or description of employee may consist of a single employee, or any number of employees, however small.
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