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Income Tax (Earnings and Pensions) Act 2003

Section 400: Interpretation

1734.This section gives the meaning of various terms used in the Chapter.

1735.It derives from definitions in Chapter 1 of Part 14 of ICTA.

1736.Subsection (1) includes a clarification of the meaning of “employee” and the definitions of “ administrator”, “relevant benefits” and “ex-spouse”.

1737.Section 611AA of ICTA defines “administrator” as follows:

(1)

In this Chapter references to the administrator, in relation to a retirement benefits scheme, are to the person who is, or the persons who are, for the time being the administrator of the scheme by virtue of the following provisions of this section.

(2)

Subject to subsection (7) below, where—

(a)

the scheme is a trust scheme, and

(b)

at any time the trustee, or any of the trustees, is or are resident in the United Kingdom,

the administrator of the scheme at that time shall be the trustee or trustees of the scheme.

(3)

Subject to subsection (7) below, where—

(a)

the scheme is a non-trust scheme, and

(b)

at any time the scheme sponsor, or any of the scheme sponsors, is or are resident in the United Kingdom,

the administrator of the scheme at that time shall be the scheme sponsor or scheme sponsors.

(4)

At any time when the trustee of a trust scheme is not resident in the United Kingdom or (if there is more than one trustee) none of the trustees is so resident, the trustee or trustees shall ensure that there is a person, or there are persons—

(a)

resident in the United Kingdom, and

(b)

appointed by the trustee or trustees to be responsible for the discharge of all duties relating to the scheme which are imposed on the administrator under this Chapter.

(5)

At any time when the scheme sponsor of a non-trust scheme is not resident in the United Kingdom or (if there is more than one scheme sponsor) none of the scheme sponsors is so resident, the scheme sponsor or scheme sponsors shall ensure that there is a person, or there are persons—

(a)

resident in the United Kingdom, and

(b)

appointed by the scheme sponsor or scheme sponsors to be responsible for the discharge of all duties relating to the scheme which are imposed on the administrator under this Chapter.

(6)

Without prejudice to subsections (4) and (5) above—

(a)

the trustee or trustees of a trust scheme, or

(b)

the scheme sponsor or scheme sponsors of a non-trust scheme,

may at any time appoint a person who is, or persons who are, resident in the United Kingdom to be responsible for the discharge of all duties relating to the scheme which are imposed on the administrator under this Chapter.

(7)

Where at any time there is or are a person or persons—

(a)

for the time being appointed under subsection (4), (5) or (6) above as regards a scheme, and

(b)

resident in the United Kingdom,

the administrator of the scheme at that time shall be that person or those persons (and no other person).

(8)

Any appointment under subsection (4), (5) or (6) above—

(a)

must be in writing, and

(b)

if made after the time when the scheme is established, shall constitute an alteration of the scheme for the purposes of section 591B(2).

(9)

In this section—

(a)

references to a trust scheme are to a retirement benefits scheme established under a trust or trusts;

(b)

references to the trustee or trustees, in relation to a trust scheme and to a particular time, are to the person who is the trustee, or the persons who are the trustees, of the scheme at that time;

(c)

references to a non-trust scheme are to a retirement benefits scheme not established under a trust or trusts, and

(d)

references to the scheme sponsor or scheme sponsors, in relation to a retirement benefits scheme and to a particular time, are references to any person who established the scheme and is in existence at that time or, if more than one, all such persons.

1738.Section 612(1) of ICTA provides that “employee”

(a)

in relation to a company, includes any officer of the company, any director of the company and any other person taking part in the management of the affairs of the company, and

(b)

in relation to any employer, includes a person who is to be or has been an employee.

1739.The definition of “ex-spouse” derives from section 659D of ICTA as inserted by section 79 and paragraph 17 of Schedule 10 to Finance Act 2000.

1740.Section 612(1) of ICTA defines “relevant benefits” as follows:

‘relevant benefits’ means any pension, lump sum, gratuity or other like benefit given or to be given on retirement or on death, or by virtue of a pension sharing order or provision, or in anticipation of retirement, or, in connection with past service, after retirement or death, or to be given on or in anticipation of or in connection with any change in the nature of the service of the employee in question, except that it does not include any benefit which is to be afforded solely by reason of the disablement by accident of a person occurring during his service or of his death by accident so occurring and for no other reason.

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