Regulation 3 Person to be treated as manager of scheme established outside the United KingdomF1

For the purposes of F2sections 113 to 115 of the Act (disclosure of information about occupational pension schemes) F3and Part VIII of the Act as it applies for the purposes of those sections, in their application to the making available of information and documents to a particular member or prospective member of any occupational pension scheme established outside the United Kingdom, or by reason of his membership or prospective membership to any other person or body, the person or body to be treated as the manager of the scheme shall be such person as is for the time being treated by the Board of Inland Revenue as the F4scheme administrator of the scheme for the purposes of section 270 of the Finance Act 2004 (meaning of “scheme administrator”).