# Finance Act 2014, Paragraph 18


In section 272 (trustees etc liable as scheme administrator) in subsection (4) after “applying in relation to the pension scheme” insert “ or by reason of section 272C(7) applying in relation to a liability ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/7/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-7/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.