270Meaning of “scheme administrator”
(1)References in this Part to the scheme administrator, in relation to a pension scheme, are to the person who is, or persons who are, appointed in accordance with the rules of the pension scheme to be responsible for the discharge of the functions conferred or imposed on the scheme administrator of the pension scheme by and under this Part.
(2)But a person cannot be the person who is, or one of the persons who are, the scheme administrator of a pension scheme unless the person—
(a)is resident in the United Kingdom or another state which is a member State or a non-member EEA State, and
(b)has made the required declaration to the Inland Revenue.
(3)“The required declaration” is a declaration that the person—
(a)understands that the person will be responsible for discharging the functions conferred or imposed on the scheme administrator of the pension scheme by and under this Part, and
(b)intends to discharge those functions at all times, whether resident in the United Kingdom or another state which is a member State or a non-member EEA State.
(4)“Non-member EEA State” means a State which is a contracting party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992 (as adjusted by the Protocol signed at Brussels on 17th March 1993) but which is not a member State.