180 Scheme administration employer payments
Finance Act 2004 (2004 c 12) | Legislation

180  Scheme administration employer payments

(1)     A “scheme administration employer payment” is a payment made—

(a)     by a registered pension scheme that is an occupational pension scheme, and

(b)     to or in respect of a [person who is or has been a] sponsoring employer,

for the purposes of the administration or management of the pension scheme.

(2)     But if a payment falling within subsection (1) exceeds the amount which might be expected

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