Related Commentary  Related HMRC Manuals

153(1)  An application may be made to the Inland Revenue for a pension scheme to be registered.

153(2)  The application–

(a)must contain any information which is reasonably required by the Inland Revenue in any form specified by the Board of Inland Revenue, and

(b)must be accompanied by a declaration that the application is made by the scheme administrator (see section 270) and any other declarations by the scheme administrator which are reasonably required by the Inland Revenue.

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