Related Commentary  Related HMRC Manuals

272(1)  This section applies in relation to a registered pension scheme if–

(a)there is no scheme administrator of the pension scheme and no-one who remains subject to the liabilities of the scheme administrator by virtue of section 271(4) (continuation of liability where no scheme administrator),

(b)the person who is, or all the persons who are, the scheme administrator of the pension scheme or remain so subject cannot be traced, or

(c)the person who is, or all the persons who are, the scheme administrator of the pension scheme or remain so subject are in serious default.

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