{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-28/paragraph-27A",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-28/paragraph-27A.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/28/paragraph/27A",
  "kind": "paragraph",
  "number": "27A",
  "heading": null,
  "text": "(1) “Nominee of the member” means an individual—\n(a) nominated by the member, or\n(b) nominated by the scheme administrator,\nwho is not a dependant of the member, but see sub-paragraph (2).\n(2) In relation to any particular benefits under an arrangement, no individual nominated by the scheme administrator counts as a nominee of the member at any time when there is—\n(a) a dependant of the member, or\n(b) an individual, or charity, nominated by the member in relation to the benefits.\n(3) The reference in sub-paragraph (2)(b) to being nominated in relation to particular benefits under an arrangement includes—\n(a) a reference to being nominated in relation to the scheme,\n(b) a reference to being nominated in relation to arrangements that include the arrangement,\n(c) a reference to being nominated in relation to the arrangement, and\n(d) a reference to being nominated in relation to benefits that include the particular benefits.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 28 paras. 27A-27K and cross-headings inserted (17.12.2014) (with effect in accordance with Sch. 2 para. 3(2) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 3(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/28/paragraph/27A",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}