Point in time view as at 01/04/2010.
Finance Act 2007, Paragraph 2 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
2(1)Section 154 (persons by whom registered pension scheme may be established) is amended as follows.U.K.
(2)For subsection (1) substitute—
“(1)An application to register a pension scheme may be made only if the pension scheme—
(a)is an occupational pension scheme, or
(b)has been established by a person with permission under FISMA 2000 to establish in the United Kingdom a personal pension scheme or a stakeholder pension scheme.”
(3)After subsection (2) insert—
“(2A)Subsection (1) is to be construed in accordance with section 22 of FISMA 2000, any relevant order under that section and Schedule 2 to that Act.”
(4)Omit subsection (3).
(5)In subsection (4), omit “and section 155”.
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