Related Commentary  Related HMRC Manuals

272A(1)  This section applies in relation to a person (“P”) who is an independent trustee of a registered pension scheme.

272A(2)  For the purposes of this section and section 272B an “independent trustee” is a trustee of a pension scheme–

(a)who is appointed by, or otherwise pursuant to, an order made–

(i)by the Pensions Regulator under section 7 of the Pensions Act 1995 or Article 7 of the Pensions (Northern Ireland) Order 1995 (appointment of trustees by the Pensions Regulator), or

(ii)by a court on an application made by the Pensions Regulator, and

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