20U.K.In section 273 (members liable as scheme administrator) after subsection (1) insert—
“(1A)This section also applies in relation to a registered pension scheme if—
(a)a person has, or persons have, by reason of section 272C(7) assumed a liability to pay tax (or interest on tax) by virtue of section 239 (scheme sanction charge) in respect of the whole or a part of a scheme chargeable payment falling within section 241(1)(b) or (c) made (or treated as having been made) by the pension scheme,
(b)that person, or each of those persons, has failed (in whole or in part) to satisfy the liability, and
(c)that person, or each of those persons, has either died or ceased to exist or is a person in whose case an officer of Revenue and Customs considers the person's failure to satisfy the liability to be of a serious nature.”