Modifications etc. (not altering text)
C1Sch. 28 modified by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 14 (as substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by S.I. 2012/1795, regs. 1(1), 5)
Textual Amendments
F1Sch. 28 paras. 27A-27K and cross-headings inserted (17.12.2014) (with effect in accordance with Sch. 2 para. 3(2) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 3(1)
27A(1)“Nominee of the member” means an individual—U.K.
(a)nominated by the member, or
(b)nominated by the scheme administrator,
who is not a dependant of the member, but see sub-paragraph (2).
(2)In relation to any particular benefits under an arrangement, no individual nominated by the scheme administrator counts as a nominee of the member at any time when there is—
(a)a dependant of the member, or
(b)an individual, or charity, nominated by the member in relation to the benefits.
(3)The reference in sub-paragraph (2)(b) to being nominated in relation to particular benefits under an arrangement includes—
(a)a reference to being nominated in relation to the scheme,
(b)a reference to being nominated in relation to arrangements that include the arrangement,
(c)a reference to being nominated in relation to the arrangement, and
(d)a reference to being nominated in relation to benefits that include the particular benefits.]