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The Stakeholder Pension Schemes Regulations 2000

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2.—(1) A stakeholder pension scheme may (where not established under a trust) be established by means of one or more instruments in writing which provide for one or more contracts to be entered into between the manager of the scheme and each member of the scheme, or a person acting on his behalf.

(2) The manager of the scheme must be a person who is mentioned in section 632(1) of the Income and Corporation Taxes Act (establishment of schemes approved as personal pension schemes under Chapter IV of Part XIV of that Act)(1).

(1)

Section 632(1) was amended by the Personal Pension Schemes (Establishment of Schemes) Order 1988 (S.I. 1988/993) and the Personal Pension Schemes (Establishment of Schemes) Order 1997 (S.I. 1997/2388).

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