Commentary on Sections Summary
1151.Sections 287 to 295 contain provisions that are required in order to comply with the requirements of the European Pensions Directive(1) concerning the activities and supervision of institutions for occupational retirement provision who are engaged in ‘cross-border activity’. A key objective of the Directive is to put in place a regulatory framework which will enable an occupational pension scheme located in one EU Member State to accept contributions from an employer based in another Member State.