SCHEDULES

SCHEDULE 7Pension schemes

Declarations required from person who is to be a scheme administrator

9

1

In section 270 (meaning of “scheme administrator”) in subsection (2)—

a

after paragraph (a) omit “and”, and

b

after paragraph (b) insert

, and

c

has made to an officer of Revenue and Customs any other declarations which are reasonably required by Her Majesty's Revenue and Customs.

2

The amendments made by this paragraph have effect in relation to appointments on or after 1 September 2014.