(This archived guidance relates to HMRC discretionary
practice before the 6th April 2006. For current guidance on
Registered Pension Schemes see the Registered Pension Schemes
Manual)
The OPB consists of a Chairman, a Deputy Chairman and up to
twelve other members. All appointments are made by the Secretary of
State for Social Security. Of the members, one must be appointed
after consultation with employers' associations and another with
employees' associations. The membership and other provisions
relating to OPB are set out in section 66 of and Schedule 17 to the
Social Security Act 1973.
