153 Registration of pension schemes
Finance Act 2004 (2004 c 12) | Legislation

Chapter 2
Registration of Pension Schemes

Registration

153  Registration of pension schemes

(1)     An application may be made to the Inland Revenue for a pension scheme to be registered.

(2)     The application—

(a)     must contain any information which is reasonably required by the Inland Revenue in any form specified by the Board of Inland Revenue, and

(b)     must be accompanied by a declaration that the application is made by the scheme administrator (see section 270) and any other declarations by the scheme administrator which are reasonably required by the Inland Revenue.

(3)     The declarations which the Inland Revenue may require to accompany an application for the registration of a pension scheme include, in particular, a declaration that the instruments or agreements by which it is constituted do not entitle any person to unauthorised payments (see section 160(5)).

(4)     [Following] receipt of an application for a pension scheme to be registered the Inland Revenue must decide whether or not to register the pension scheme.

(5)     The Inland Revenue's decision must be to register the pension scheme unless it appears that—

[(a)

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