| [s157(2) to (4) |
HMRC will notify the
scheme administrator that it has de-registered the
scheme, telling them the date on and after which the scheme will
not be a
registered pension scheme.
If there is no scheme administrator, the notification will
instead go to any person(s) who has responsibility for the
discharge of any obligation relating to the pension scheme and whom
it is reasonably practicable for HMRC to identify.
An obligation relating to the scheme means an obligation to
meet a liability under Part 4 of Finance Act 2004 that was
otherwise a liability of the scheme administrator.
HMRC will also notify the Pensions Regulator that the scheme
has been de-registered.
| Glossary ( RPSM20000000) |
