272 Trustees etc liable as scheme administrator
Finance Act 2004 (2004 c 12) | Legislation

272  Trustees etc liable as scheme administrator

(1)     This section applies in relation to a registered pension scheme if—

(a)     there is no scheme administrator of the pension scheme and no-one who remains subject to the liabilities of the scheme administrator by virtue of section 271(4) (continuation of liability where no scheme administrator),

(b)     the person who is, or all the persons who are, the scheme administrator of the pension scheme or remain so subject cannot be traced, or

(c)     the person who is, or all the persons who are, the scheme administrator of the pension scheme or remain so subject are in serious default.

(2)     Any person who assumes liability by reason of this section applying in relation to the pension scheme—

(a)     is liable to pay any tax (and any interest on tax) due from the scheme

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