Part 4Pension schemes etc
Chapter 3Payments by registered pension schemes
Authorised employer payments
175Authorised employer payments
The only payments which a registered pension scheme that is an occupational pension scheme is authorised to make to or in respect of a sponsoring employer are—
a
public service scheme payments (see section 176),
b
authorised surplus payments (see section 177),
c
compensation payments (see section 178),
d
authorised employer loans (see section 179),
e
scheme administration employer payments (see section 180), and
f
payments of a description prescribed by regulations made by the Board of Inland Revenue.