# Finance Act 2004, Paragraph 27A


(1) “Nominee of the member” means an individual—
(a) nominated by the member, or
(b) nominated by the scheme administrator,
who is not a dependant of the member, but see sub-paragraph (2).
(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—
(a) a dependant of the member, or
(b) an individual, or charity, nominated by the member in relation to the benefits.
(3) The reference in sub-paragraph (2)(b) to being nominated in relation to particular benefits under an arrangement includes—
(a) a reference to being nominated in relation to the scheme,
(b) a reference to being nominated in relation to arrangements that include the arrangement,
(c) a reference to being nominated in relation to the arrangement, and
(d) a reference to being nominated in relation to benefits that include the particular benefits.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/28/paragraph/27A (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-28/paragraph-27A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.