(1) Subject to paragraphs (2) to (4), any right to or interest in anything which is specified by any other provision of this Part (other than article 88, 88A, 88B or 88C).
(2) Paragraph (1) does not include interests under the trusts of an occupational pension scheme.
(2A) Paragraph (2) does not apply where the kind of activity specified in article 53E (advising on conversion or transfer of pension benefits) or article 89BA (operating a pensions dashboard service) is carried on by way of business in relation to the interests under the trusts of an occupational pension scheme.
(3) Paragraph (1) does not include any right or interest acquired as a result of entering into a funeral plan contract.
(4) Paragraph (1) does not include anything which is specified by any other provision of this Part.