153Registration of pension schemes
(1)An application may be made to the Inland Revenue for a pension scheme to be registered.
(a)must contain any information which is reasonably required by the Inland Revenue in any form specified by the Board of Inland Revenue, and
(b)must be accompanied by a declaration that the application is made by the scheme administrator (see section 270) and any other declarations by the scheme administrator which are reasonably required by the Inland Revenue.
(3)The declarations which the Inland Revenue may require to accompany an application for the registration of a pension scheme include, in particular, a declaration that the instruments or agreements by which it is constituted do not entitle any person to unauthorised payments (see section 160(5)).
(4)On receipt of an application for a pension scheme to be registered the Inland Revenue must decide whether or not to register the pension scheme.
(5)The Inland Revenue’s decision must be to register the pension scheme unless it appears that—
(a)any information contained in the application is incorrect, or
(b)any declaration accompanying it is false.
(6)The Inland Revenue must notify the scheme administrator of the decision on the application.
(7)Unless the Inland Revenue’s decision is not to register the pension scheme, the notification must state the day on and after which the pension scheme will be a registered pension scheme.
(8)An annuity contract—
(a)by means of which benefits under a registered pension scheme have been secured, but
(b)which does not provide for the immediate payment of benefits,
is to be treated as having become a registered pension scheme on the day on which it is made.
(9)Schedule 36 contains (in Part 1) provisions treating certain pension schemes in existence immediately before 6th April 2006 as registered pension schemes (and related provisions).