# Finance Act 2025, Section 34: Pension scheme administrators required to be resident in United Kingdom

Extent: E+W+S+N.I.

(1) In Part 4 of FA 2004 (pensions), section 270 (meaning of “scheme administrator”) is amended as follows.
(2) In subsection (2)—
(a) in the opening words—
(i) for “cannot be” substitute “is not”;
(ii) for “unless” substitute “at any time unless, at that time,”;
(b) in paragraph (a) omit the words from “or another” to the end.
(3) In subsection (3)(b) omit the words from “, whether resident” to the end;
(4) Omit subsection (4).
(5) Subsections (1) to (4) come into force on 6 April 2026.

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Source: https://www.legislation.gov.uk/ukpga/2025/8/section/34 (the official version)
Page: https://openlegislation.uk/finance-act-2025/section-34
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.