An application for registration must be made to HMRC, contain such information as HMRC reasonably requires and be in the specified form. It must be made by the scheme administrator (see ¶389-010) and accompanied by a declaration to that effect and by such other declarations by the scheme administrator which are reasonably required. These may include a declaration that the instrument or agreement by which the pension scheme is constituted does not entitle any person to unauthorised payments (FA 2004, s. 153(1)–(3)).

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