271 Liability of scheme administrator
Finance Act 2004 (2004 c 12) | Legislation

271  Liability of scheme administrator

(1)     Any liability of a person who is, or of any of the persons who are, the scheme administrator of a registered pension scheme ceases to be a liability of that person on the person ceasing to be, or to be one of the persons who is, the scheme administrator of the pension scheme.

This subsection does not apply to a liability to pay a penalty and is subject to subsection (4).

(2)     Where a person becomes, or becomes one of the persons who is, the scheme administrator of a registered pension scheme, the

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