98 Amendments relating to non-scheme benefits

98  Amendments relating to non-scheme benefits

(1)     Section 26 of PSPA 2013 (non-scheme benefits) is amended in accordance with subsections (2) and (3).

(2)     In subsection (1), for paragraphs (a) and (b) substitute—

“(a)     persons to whom the scheme relates (including any to whom the scheme relates by virtue of section 25), and

(b)     persons to whom the scheme would have related but for the fact that, in accordance with the scheme, they have opted out of the scheme (or have failed to opt in to the scheme).”

(3)     After subsection (2) insert—

“(3)     For the purposes of subsection (1)(b), a person is treated as having opted out of a scheme if the scheme would have related to the person (or would have done so if the person had opted

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