1. Introductory Text

2. 1. Citation and commencement

3. 2. Additional requirement for “independent trustee”

4. 3. Centralised schemes

5. 4. Paid-up schemes

6. 5. Cases where a partnership is the employer

7. 6. Schemes to which sections 57C and 57D do not apply

8. 7. Transitional provision and saving

9. Signature

10. Explanatory Note