274(1)  The fact that any person is liable to pay any tax or interest, or is responsible for the discharge of any other obligation, under section 272 (trustees etc.), section 272C(7) or section 273 (members) does not relieve any other person of any liability to pay the tax or interest, or any obligation to discharge the obligation, arising–

(a)by reason of that other person being, or being one of the persons who is, the scheme administrator of the pension scheme, or

(b)under section 271(4) (continuation of liability where no scheme administrator), section 272C(3) or (4).

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.