Section 399A | Responsible person ^F1

(1)The following heads specify the person who is, or persons who are, the responsible person in relation to an employer-financed retirement benefits scheme for the purposes of this Chapter.

(2)But if a person is, or persons are, the responsible person in relation to the scheme by virtue of being specified under one head, no-one is the responsible person in relation to the scheme by virtue of being specified under a later head.Head 1If there are one or more trustees of the scheme who are resident in the United Kingdom, that trustee or each of those trustees.Head 2If there are one or more persons who control the management of the scheme, that person or each of those persons.Head 3If alive or still in existence, the employer, or any of the employers, who established the scheme and any person by whom that employer, or any of those employers, has been directly or indirectly succeeded in relation to the provision of benefits under the scheme.Head 4Any employer of employees to or in respect of whom benefits are, or are to be, provided under the scheme.Head 5If there are one or more trustees of the scheme who are not resident in the United Kingdom, that trustee or each of those trustees.