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RETIREMENT SAVINGS ACCOUNTS ACT 1997 No. 61, 1997 - SECT 11
11 Who is an RSA institution?
(1) A person is an RSA institution at a particular time if there is an
approval under section 26 in force in relation to the person at that time
which has not been suspended or revoked under section 33.
(2) Only a bank, building society, credit union, life insurance company or a
prescribed financial institution can be approved as an RSA institution.
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