{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-399A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-399A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/399A",
  "kind": "section",
  "number": "399A",
  "heading": "Responsible person",
  "text": "(1) The following heads specify the person who is, or persons who are, the responsible person in relation to an employer-financed retirement benefits scheme for the purposes of this Chapter.\n(2) But if a person is, or persons are, the responsible person in relation to the scheme by virtue of being specified under one head, no-one is the responsible person in relation to the scheme by virtue of being specified under a later head.\nHead 1\nIf there are one or more trustees of the scheme who are resident in the United Kingdom, that trustee or each of those trustees.\nHead 2\nIf there are one or more persons who control the management of the scheme, that person or each of those persons.\nHead 3\nIf alive or still in existence, the employer, or any of the employers, who established the scheme and any person by whom that employer, or any of those employers, has been directly or indirectly succeeded in relation to the provision of benefits under the scheme.\nHead 4\nAny employer of employees to or in respect of whom benefits are, or are to be, provided under the scheme.\nHead 5\nIf there are one or more trustees of the scheme who are not resident in the United Kingdom, that trustee or each of those trustees.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 399A, 400 substituted for s. 400 (6.4.2006) by Finance Act 2004 (c. 12), ss. 249(11), 284(1) (with Sch. 36)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/399A",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}