606 Responsibilities of administrator of scheme, and employer.U.K.
M1(1)If the administrator of a retirement benefits scheme defaults or cannot be traced or dies, the employer shall be responsible in his place for the discharge of all duties imposed on the administrator under this Chapter and shall be liable for any tax due from him in his capacity as administrator.
This subsection does not apply if the employer is not a contributor to the scheme.
(2)No liability incurred under this Chapter by the administrator of a scheme, or by an employer, shall be affected by the termination of the scheme or by it ceasing to be an approved scheme, or to be an exempt approved scheme.
(3)References in this section to the employer include, where the employer is resident outside the United Kingdom, references to any branch or agent of the employer in the United Kingdom, and in this subsection “branch or agent” has the meaning given by section 118(1) of the Management Act.
(4)This section does not apply for the purposes of sections 602 and 603 and Schedule 22.
Marginal Citations
M1Source-1970(F) Sch.5 Pt.II 6, 7, 8, 9; 1987 (No.2) Sch.3 11, 13-15