Related Commentary  Related HMRC Manuals

270(1)  References in this Part to the scheme administrator, in relation to a pension scheme, are to the person who is, or persons who are, appointed in accordance with the rules of the pension scheme to be responsible for the discharge of the functions conferred or imposed on the scheme administrator of the pension scheme by and under this Part.

270(2)  But a person cannot be the person who is, or one of the persons who are, the scheme administrator of a pension scheme unless the person–

(a)is resident in the United Kingdom or another state which is a member State or a non-member EEA State,

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