An occupational pension scheme that is neither a pure defined benefit (DB) scheme nor a pure money purchase scheme. In some cases, a hybrid scheme will have different sections in which members accrue benefits on different bases. In other cases, a hybrid scheme will potentially provide more than one type of benefits, albeit benefits are ultimately provided in only one form (for example, a DB scheme with a money purchase underpin). For the purposes of the pension tax provisions in Part 4 of the Finance Act 2004, a "hybrid arrangement" is defined as the latter (section 152(8), Finance Act 2004).