Section 270 Meaning of “scheme administrator”I1

United Kingdom

(1)

References in this Part to the scheme administrator, in relation to a pension scheme, are to the person who is, or persons who are, appointed in accordance with the rules of the pension scheme to be responsible for the discharge of the functions conferred or imposed on the scheme administrator of the pension scheme by and under this Part.

(2)

But a person F1is not the person who is, or one of the persons who are, the scheme administrator of a pension scheme F2at any time unless, at that time, the person—

(a)

is resident in the United Kingdom F3..., F4...

(b)

has made the required declaration to the Inland RevenueF5, and

(c)

has made to an officer of Revenue and Customs any other declarations which are reasonably required by Her Majesty's Revenue and Customs.

(3)

“The required declaration”is a declaration that the person—

(a)

understands that the person will be responsible for discharging the functions conferred or imposed on the scheme administrator of the pension scheme by and under this Part, and

(b)

intends to discharge those functions at all times F6....

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1: Words in s. 270(2) substituted (6.4.2026) by Finance Act 2025 (c. 8), s. 34(2)(a)(i)(5)
F2: Words in s. 270(2) substituted (6.4.2026) by Finance Act 2025 (c. 8), s. 34(2)(a)(ii)(5)
F3: Words in s. 270(2)(a) omitted (6.4.2026) by virtue of Finance Act 2025 (c. 8), s. 34(2)(b)(5)
F4: Word in s. 270(2) omitted (with effect in accordance with Sch. 7 para. 9(2) of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 7 para. 9(1)(a)
F5: S. 270(2)(c) and word inserted (with effect in accordance with Sch. 7 para. 9(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 7 para. 9(1)(b)
F6: Words in s. 270(3)(b) omitted (6.4.2026) by virtue of Finance Act 2025 (c. 8), s. 34(3)(5)
F7: S. 270(4) omitted (6.4.2026) by virtue of Finance Act 2025 (c. 8), s. 34(4)(5)

Modifications

C1: S. 270(2) applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 3(4)
C2: S. 270(3) applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Splitting of Schemes) Regulations 2006 (S.I. 2006/569), regs. 1(1), 3(4)

Commencement

I1: Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284