Regulation 2 Manner of establishmentI1
Northern Ireland Not yet in force
(1)
A stakeholder pension scheme may (where not established under a trust) be established by means of one or more instruments in writing which provide for one or more contracts to be entered into between the manager of the scheme and each member of the scheme, or a person acting on the member’s behalf.
(2)
The manager of the scheme must be a person who is mentioned in section 632(1) of the Taxes Actf1 (establishment of schemes approved as personal pension schemes under Chapter IV of Part XIV of that Act).
Annotations
Commencement
- I1
Reg. 2 in operation at 1.10.2000, see reg. 1(2)
Footnotes
- f1
-
Relevant amending instruments are S.I. 1988/993 and S.I. 1997/2388